The most accurate comparison that could be part of the model is:
Comets and planets revolve around the sun.
This statement highlights a key similarity between comets and planets in that both orbit the sun, which is a fundamental aspect of their behavior in the solar system. The other options either contain inaccuracies or do not apply universally (e.g., comets and planets are not comprised of the same materials, they vary significantly in size, and their orbital time periods can differ greatly).