As you are using the Add text comment feature, the maximum font size limit is set to 24. It cannot be increased to 72. This is an as-designed behavior.
If you have Acrobat, you may use the Edit PDF tool to Add text in the PDF. There the maximum font size limit is 72.
In case, you are using Reader DC, you may try using the "Add text box" comment as the maximum font size limit is 72. You may change the border color of the box to make it look invisible if required. Check if that works for you.