Prefix every suggestion with M, S or C and then just write the suggested change as a plain statement. The prefix handles the severity and importance without you having to worry about tone.
Coulds can be ignored by the coder author with no explanation as to why they are ignoring but if they have time or want to implement the change then they can. Shoulds can only be ignored with a reason and the reviewer has to agree or the change should be made. Musts have to be implemented and should be used rarely. The only person who can over rule a must is a department head, lead or CTO type person.
This massively reduces friction in the CR process.
Article here: https://allthecode.co/blog/post/how-to-get-better-at-code-re...