Here’s an untested suggestion for the REST API case:
add_action( 'rest_after_insert_comment', 'wp_new_comment_notify_moderator' );
emulating the existing:
add_action( 'comment_post', 'wp_new_comment_notify_moderator' );
Note the different callback inputs between actions and that we use that get_comment()
should handle both comment ID or comment object as an input.