There's this interesting module, the Properties module, which allows you to do comparisons, but it hasn't anything to do with Drupal Commerce. You could have these properties in any Drupal entity.
Provides a dynamic properties field that allows to store product properties or similarly structured information. A property consists of an attribute, the name of the property and a value. It belongs to a category.
Properties are stored in a structured way so that they can be compared, indexed, processed and displayed in different ways. By default, a table and a definition list formatter is provided.