This what you had in mind?
<?php if ( get_option('comment_registration') && !$user_ID ) : ?>
<p>You must be <a href="<?php echo get_option('siteurl'); ?>/wp-login.php?redirect_to=<?php the_permalink(); ?>">logged in</a> to post a comment.</p>
<?php else : ?>
<form action="<?php echo get_option('siteurl'); ?>/wp-comments-post.php" method="post" id="commentform">
<?php if ( $user_ID ) : ?>
<p>Logged in as <a href="<?php echo get_option('siteurl'); ?>/wp-admin/profile.php"><?php echo $user_identity; ?></a>. <a href="<?php echo get_option('siteurl'); ?>/wp-login.php?action=logout" title="<?php _e('Log out of this account') ?>">Logout »</a></p>
<?php else : ?>
<p><input type="text" name="author" id="author" value="<?php echo $comment_author; ?>" size="22" tabindex="1" />
<label for="author"><small>Name <?php if ($req) _e('(required)'); ?></small></label></p>
<p><input type="text" name="email" id="email" value="<?php echo $comment_author_email; ?>" size="22" tabindex="2" />
<label for="email"><small>Mail (will not be published) <?php if ($req) _e('(required)'); ?></small></label></p>
<p><input type="text" name="url" id="url" value="<?php echo $comment_author_url; ?>" size="22" tabindex="3" />
<label for="url"><small>Website</small></label></p>
<?php endif; ?>