How to use the ‘comments_number’ filter?

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;
  }