From @RELenski post, How to Write a Response to Reviewers in Ten Easy Steps:

"Pay special attention to comments where two (or more) reviewers comment on the same issue. If they both agree (for example, they tell you to clarify or delete some passage), then that is almost certainly something you should do"

https://telliamedrevisited.wordpress.com/2020/07/15/how-to-write-a-response-to-reviewers-in-ten-easy-steps/