For me it's the opposite. If I'm making a PR, please point out ALL of the nits you can even think about. My next PR is bound to have at most 25% of that since by now I get more about what the team values and considers important.
The code is the same way and there was a great comment higher up about an ignored lint rule being an indicator of someone thinking about it and making a judgement call that this time the rule shouldn't apply. I have SOME peers where that my reading of that line of code and others where my assumption is the opposite and they were just lazy or didn't know how to do it "the right way". It's the same line of code!
I don't know how tooling will ever replace this part so I think it's important to keep it as the bedrock of any collaboration process.
Posting PR comments doesn't prevent you from accepting the PR. You can post a torrent of nit comments and still approve it so that minor issues don't turn into blockers.