var wb = new XLWorkbook();
var ws = wb.Worksheets.Add("Properties");
ws.Cell("A1").Comment.Style.Properties.Positioning = XLDrawingAnchor.Absolute;
ws.Cell("A2").Comment.Style.Properties.Positioning = XLDrawingAnchor.MoveAndSizeWithCells;
ws.Cell("A3").Comment.Style.Properties.Positioning = XLDrawingAnchor.MoveWithCells;
wb.SaveAs("CommentsProperties.xlsx");