A client’s team spent a full week adding a CSV export to their admin panel. Two engineers, clear requirements, maybe a day of actual work. The rest of the time went to understanding existing code well enough to change it safely. That’s what I call codebase drag: when the codebase makes every task take longer than it should. It doesn’t show up in any dashboard or sprint report.
If your team is only focused on tabs/spaces or soapboxing during code reviews, you have bigger issues to take care of.