So what you're saying makes sense. And I'm definitely on the other side of that fence.
This is less a matter of "mindset", but more a general problem of information.
"code base must do X with Y conditions"
The reviewer is at no disadvantage, other than the ability to walk the problem without coding.
The worst case is an intern or LLM having generated some code where the intent is not obvious and them not being able to explain the intent behind it. "How is that even related to the ticket"-style code.