Formatting should simply never need to be reviewed. A linter with sufficiently configured rules and then pre-commit (or pre-push) enforcement nips this in the bud without preempting others’ development cycles.
The overriding (indeed only) concerns should be:
(i) Does the code contains bugs (where testing is insufficient to safely ensure it doesn’t)?
(ii) Is the code readable? Naming conventions are good to a point (for searching, mainly), but the overriding concern should be whether the code tells a story that others (with reasonable experience) can understand. (Of course, this implies the person reviewing knows what he doesn’t know, which is often not the case. There’s a middle ground somewhere.)