Since commentable not exists in case of dead-commentable, you can do something like this:
class Comment
belongs_to :commentable, :polymorphic => true
scope :non_dead_commentable, where('commentable IS NOT NULL')
end
In rails 4 you can do:
scope :non_dead_commentable, where.not(:commentable => nil)
And then:
Comment.non_dead_commentable