The most underrated improvement to my code reviews didn't come from a tool or a checklist. It came from treating each comment like a sentence in a magazine article — meant to be read, persuasive, kind, and finishable.
Three rewrites I do, every time
First pass: I write what I think. This is the angry pass, the one that says "why is this in a setTimeout." Nobody sees this pass.
Second pass: I make it diagnostic. "This setTimeout will resolve after the parent unmounts; the cleanup function references state that no longer exists." Now the comment says what's wrong, not how I feel about it.
Third pass: I add the question. "Is there a reason this can't be a useEffect with a cleanup function?" The question moves it from monologue to dialogue.