I’ve always subscribed to the Oreo method of critting. Good on the outside and opportunities on the inside and then stuff I loved on the outside again.
I feel that if your attacking a person or just going through thier MS pointing out what doesn’t work can shut them off. You aren’t doing any good.
I typically read through once and note all my comments whether they are superficial like Hey I like that dog’s name to more in depth, why did your character react that way. Then I’ll go back a second time and get a good handle on the pacing and plotting and more of the technical details.
But I always want to be helpful and try to point out what didn’t work, but also what did. Sometimes it’s all in the matter of how a single sentence is written.