The review process is undertaken by a small group of people who are generally in close contact with each other or at least know what feedback you have received on previous revisions. When a review is being conducted, not adhering to past feedback is a dead giveaway that sufficient changes have not been made. Not acting on previous feedback is a surefire way to have approval denied. If you disagree with or reject any of the editor or DPC's feedback, please explain your reasoning either in your next submission email or in comments on the track changed document.