Anchor: The final rule discusses and summarizes the comments submitted and the response to them in promulgating the final rule.
Entailed: The final rule contains discussion and summaries of the comments submitted and the responses to them.
Contradiction: The final rule is unrelated to submitted comments.
Contradiction: Two dolphins are swimming next to the beach.
Contradiction: Correct and cash.  
Contradiction: The man in the suit is smoking.
Contradiction: Men sitting around a table.