Code review has become a bad joke. Nothing in TFA should be blocking feedback. Depending on seniority and politics it will be ignored in the best case, and waste someone's time in the worst case.
The single most important thing to discuss during code review is whether the new code does what the author thinks it does. And whether what the author thinks it does is part of what the team wants to accomplish. Typically there is some sort of plan, either strewn across a ticket tracker, or in a design doc, or unfortunately stuck in someones head. Make sure the new code is in service to that plan--the real goal.
The single most important thing to discuss during code review is whether the new code does what the author thinks it does. And whether what the author thinks it does is part of what the team wants to accomplish. Typically there is some sort of plan, either strewn across a ticket tracker, or in a design doc, or unfortunately stuck in someones head. Make sure the new code is in service to that plan--the real goal.