One of my peeves is a review that points out a bug/incorrectness without offering proof, or suggesting the fix/correct way. The reviewer might observe a code smell, but it's so much better dealt with a question-comment, e.g. "did you try?" vs "this looks wrong".
I generally aim to make every comment a question ("can we..."), and not make assumptions that the author didn't think of something already. Unless I just stating an objective fact that is clearly unknown e.g. "this duplicates library function x...".