The filter you mention is used by the end of get_comments_number_text
. As you can see from the source the number of comments is passed through the filter, allowing you to completely change the default text. Like this:
add_filter ('comments_number', 'wpse89257_comments_number', 10, 2);
function wpse89257_comments_number ($output, $number) {
if ($number == 0) $output="0 Comments";
elseif ($number == 1) $output="1 Comment";
else $output = $number . ' Comments';
return $output;
}