>Take them seriously, stroke their egos, and take fully responsibility
With academic reviews, I'm a bit split on this approach. It's context dependent, but sometimes being on the offence is a better strategy. You shouldn't be rude, but if you clearly demonstrate that the reviewer is wrong and their understanding is wrong, it can have the effect of disarming them and swaying the other reviewers in your favour. It's extremely likely that 1 out of 4-5 reviewers that you typically get will be someone who puts minimal effort and doesn't get the paper. So this is something that you need to do often.
With academic reviews, I'm a bit split on this approach. It's context dependent, but sometimes being on the offence is a better strategy. You shouldn't be rude, but if you clearly demonstrate that the reviewer is wrong and their understanding is wrong, it can have the effect of disarming them and swaying the other reviewers in your favour. It's extremely likely that 1 out of 4-5 reviewers that you typically get will be someone who puts minimal effort and doesn't get the paper. So this is something that you need to do often.