Naaa...
I would say it's better to have multiple links from multiple hosts, but if you have the chance to drop a few links on a high PR page, use multiple anchor texts linking to inner pages (those you should have optimized for the anchor texts you are using, you know).
They are going to help your rankings at a degree that makes it worth the time you are spending commenting.
Assuming they are do-f0ll0w, of course.
Site-wide links are worthy as well and can make a difference, in particular if they are on a site around a subject that relates to the content of your site.
Just don't believe all the non-nonsense/BS you read. A link is a link. One link is not going to make a difference in 99% of the times. You need plenty of them, from d0-f0ll0w sources, with high PR/trust rank, with the anchor texts as kws you are willing to rank for and from pages with related content.
I'd steer clear from n0-f0ll0w links. Never been a fan of them. But that's controversial and frankly, who gives a crap when you can do it just fine with d0-f0ll0w backlinks.