For me, it really depends on the other person. There are some devs that I trust to carefully consider my comments (even if they end up disagreeing), so unless something is catastrophically wrong, I will still approve.

But there are some other developers who seem content to just routinely (not just sometimes) ignore anything that is not phrased as a command (such as "I think we should test this better"), and I've adopted the habit of not approving such PRs immediately.