Callback function argument which is required for wp_list_comments ()

wp_list_comments() uses Walker_Comment class to render the output.

See Walker_Comment->start_el() method for callback argument:

https://developer.wordpress.org/reference/classes/walker_comment/start_el/

And Walker_Comment->end_el() method for end-callback argument:

https://developer.wordpress.org/reference/classes/walker_comment/end_el/