I don't see why it doesn't help with reviewing, testing, or refining code either. One of the advantages I find is that an LLM "thinks" differently from me so it'll find issues that I don't notice or maybe even know about. I've certainly had it develop entire test harnesses to ensure pre/post refactoring results are the same.
That said, I have "held it wrong" and had it done the fun stuff instead and that felt bad. So I just changed how I used it.