thank you. It works like a charm now. For those who are interested (everyone in fact), i have add this at this right place :
if( $commentsPerPage == null ) { $commentsPerPage = osc_comments_per_page(); }
$this->dao->select();
$this->dao->from($this->getTableName());
$conditions = array('fk_i_item_id' => $id,
'b_active' => 1,
'b_enabled' => 1);
$this->dao->where($conditions);
$this->dao->orderBy( 'pk_i_id' , 'DESC' );
PS : MB theme -> you can use this code for free but feel free to make me a 80% rebate or more on my next plugin. Otherwise you can give my name to the next 4.2.4 version , or put a slide show with some pictures of me on your frontpage, ...