Operation: /apex/e2cp__New_Comment ... Caused the following Apex resource warnings...
Users may receive APEX resource warnings via email when using the New Comment page if their User record is configured to send Send Apex Warning Emails.
By user/organization: 005X000000XXXXX/00DX0000000XXXX
Caused the following Apex resource warnings:
Number of query rows: 31065 out of 50000
(these emails can be disabled from the user detail page for this user)
You can disable the warnings by navigating to the user's detail page and unchecking "Send Apex Warning Emails", since there is nothing to worry about unless you actually exceed the limit.
This is by design.