I’ve introduced Must, Should, Could at every company I’ve been at (except the one where I picked it up myself) and it works wonders. Prefix every suggestion with M, S or C and then just write the suggested change as a plain statement. The prefix handles the severity and importance without you having to worry about tone. Coulds can be ignored by the coder author with no explanation as to why they are ignoring but if t…
Learned something similar on a previous job. Prefix it with "#must", "#should", "#could", "#would".
We've also extended it with some other things that you may want to comment, but are not necessarily actionable. "#wont", "#idea", "#tip", "#question", "#risk", are pretty much self-explanatory.
"#fun": an ugly workaround that could've worked; some funny situation that the change could cause; ...
"#domain-knowledge"/"#debrief": really nice if you are working with people that are more junior, or not that familiar with this codebase in particular. May help other reviewers understand better why the author made certain decisions.