Module csv can save dictionary but it would have to be 
[
  {'custom_fields_41691425': 'tag_44', 'comment_value_html': '<p>Example comment</p>'},
  {'custom_fields_41691425': 'tag_44', 'comment_value_html': '<p>Example comment</p>'}
]
So you have to convert it 
data = [
    [{'field': 'custom_fields_41691425', 'value': 'tag_44'},
     {'field': 'comment_value_html', 'value': '<p>Example comment</p>'}],
    [{'field': 'custom_fields_41691425', 'value': 'tag_44'},
     {'field': 'comment_value_html', 'value': '<p>Example comment</p>'}],
]
new_data = []
for row in data:
    new_row = {}
    for item in row:
        new_row[item['field']] = item['value']
    new_data.append(new_row)
print(new_data)
After that you can easily save it 
import csv
header = new_data[0].keys()
#print(header)
with open('output.csv', 'w') as fh:
    csv_writer = csv.DictWriter(fh, header)
    csv_writer.writeheader()
    csv_writer.writerows(new_data)
Minimal working example
import csv
data = [
    [{'field': 'custom_fields_41691425', 'value': 'tag_44'},
     {'field': 'comment_value_html', 'value': '<p>Example comment</p>'}],
    [{'field': 'custom_fields_41691425', 'value': 'tag_44'},
     {'field': 'comment_value_html', 'value': '<p>Example comment</p>'}],
]
new_data = []
for row in data:
    new_row = {}
    for item in row:
        new_row[item['field']] = item['value']
    new_data.append(new_row)
print(new_data)
header = new_data[0].keys()
print(header)
with open('output.csv', 'w') as fh:
    csv_writer = csv.DictWriter(fh, header)
    csv_writer.writeheader()
    csv_writer.writerows(new_data)