Does anyone like the new Youtube and Google integration?

Can someone please clarify this for me?

Apparently you need to have a Google Plus account in order to make Youtube comments?

And if you want to delete your Youtube account through Google Plus, you can’t delete it separately.

However, you CAN delete your Google Plus account through your Youtube account but in order to make comments on Youtube, you STILL need to have a Google Plus account?

Have I got this right? I’m so confused here.