I have been asking people to try not to review the coder. Comments should be about the code and there is a simple guideline that I ask people to follow. Don’t use the word “you” or “your” or anything that is about the person at all. The same sentiment can be expressed with:
“I do not understand the choice of X here”. Perhaps this function could be used here to keep things short and more readable”. Addressing the code allows people to stay to the point.