While Komatsu isn't shown eating God, he has to have eaten it at some point.
According to Toriko lore, eating Acacia's Full Course causes the appetite demon to manifest (see chapter 387). This is how Neo and Toriko's Red Demon manifested. Komatsu has also eaten the full course, since he shares with Toriko, so his appetite demon should physically appear in the world. However, this does not happen.