Thank to 'DUK' for this idea (see this thread - step 3)

This patch will cause Atahualpa to only load the WordPress 'comment-reply.js' on pages where comments are allowed.

Edit header.php and change line 41 (version 3.7.3) from

<?php if ( function_exists('wp_list_comments') AND is_singular() ) { 	wp_enqueue_script( 'comment-reply' ); } ?>

to

<?php if ( function_exists('wp_list_comments') AND is_singular() AND (comments_open( $post_id ))) { 	wp_enqueue_script( 'comment-reply' ); } ?>

the attached file has the patch already applied. Unzip the file and put it in the Atahualpa folder replacing the version that is there.

Just did this to one of my sites and the difference has been great! Thanks!

Is this included in any version changes?

it was included in the codeas of 3.7.4