wp list all users who haven’t commented on a post

OK, so you want to get set complements from MySQL.

One way to do this will be with query like that:

SELECT u.ID
FROM
    wp_users  u
    LEFT OUTER JOIN wp_comments c ON
        (u.ID = c.user_id AND comment_post_ID = <YOUR_POST_ID>)
WHERE c.user_id is null

But you should remember, that such query won’t be very efficient. So it will be OK, if your DB isn’t very big. You should think of some other solution otherwise.