Earlier quoted context omitted.
I am still not convinced that readability comes before functionality. Imagine a developer building a PR for 2 weeks, then reviews back and forth for 2 more weeks. Now 4 weeks have passed and only now the reviewer reviews the functionality - only to find that the entire implementation is wrong/could be done in a better way. What a waste of 4 weeks of both the author and the reviewer! This could have been short-circuit…
Trying to understand the functionality of code which is hard to read is also a huge waste of time. You should try to keep the code easy to read even in very early drafts instead of leaving that until the end.
1. Review functionality and then
2. Point out something about coding style.
In fact, if the functionality is good, I even approve the PR leaving a lot of code styling comments that the author can fix at their own leisure.