Most of the questions I address on 2+2 forum are about cash games and that is what I was thinking when I posted before. Yes, in a tournament the comment would be suspevt at least.
The entirety of the situation would have to be considered before making a decision however. Someone else mentioned this. How deep are we into the tournament? Do the two players know each other away from the table. Would a call by the player who folded put him at risk? Did they bet someone out of the hand before the comment was made?
Do I know the players involved? What is their history in the room, if any?
With enough information, I would at least warn the player. I would likely have him show his hand. If in fact he had the nuts, it could be more than a warning. If he lied about his hand, there's nothing wrong with that but he would be warned that he should not comment on the strength of his hand, even heads up in a tournament.