Thank you for interesting article! I agree on a lot of points.
I tend to use "we" language in reviewing pull requests, as for me it always felt friendlier than "you". Ie "we should create style resources" vs "you need to add style resources". But I can see how that could actually result in opposite meaning from what I intended. I need to think about my phrasing a bit more.
Absolutely agree on creating tickets for things which are not really in scope, and on syntax. For syntax especially, if no one can spare time automating it, why are we always wasting so much time commenting on it in PRs? :(
I also found that it helps me to avoid as many debates in PRs if I discuss solutions up-front with team, and also by writing good PR descriptions. If I mention alternative solutions I considered, it can cut down on people suggesting it and me having to explain why it's not the right thing.