The bigger issue is that developers (me included) are usually making the decisions in their own heads. Usually the reasons are quite ok but they are not really said out loud or documented.
I've been stumbled upon this as both developer trying to get their code approved and when doing a code review.
For the developer it feels super annoying that somebody nitpicks about things which the developer has probably gone through in their heads already and ended up with the resulting solution. Just like Martin in the post complains and reacts passive aggressively towards reviewers mentioning these things.
For the code reviewer it feels like the developer is being sloppy or doesn't care about our common way of doing things thus increasing the need to nitpick and explain so that the developer understands how it should be done.
The solution for this is actually quite easy: document in the comments and in the Pull Request _why_ you're breaking team's / company's guidelines and why you think it's warranted for solution for this case. This seems to remove quite a lot of friction.
Oh and of course it doesn't mean that the guidelines should be broken all the time just because one thinks this kind of stuff is for "idiots|assholes". When working as a team, we need to adhere to common way of working for most of the time.