I've started using Approval Flows and noticed that there is no option to manually escalate an Approval, only way to do that currently is via time-out.
Also it would be useful to have more than just the "Approve" and "escalate" options i.e. a third could easily be "Escalate" or whatever the Flow requires.
I also looked at the Outlook Office 365 Flow and while that allows you to have more than the "Approve" and "Reject" options, there is no option to add Comments.
So we're left with two unstaisfactory options i.e. use a Flow that allows comments, or use a Flow that has more than the "Approve", "reject" option.
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