interesting question. we have a lot of issues that are brought up by this question. I am reminded of C.S. Lewis who headed up a socratic discussion with people who did 't agree with him on everything.... we learn by addressing the questions. But there is such "competitiveness" in the U.S. that everyone is trying to build a "market" instead of contributing to the building of knowledge. The state department competes with the local public education leaders and it can become brutal. Address the questions. Sometimes you need another forum to respond.... but "pick" your disciples. Find those willing to dialog about the differing perspectives because. no one has all the answers.
Why can't you address the comment? Always address the comments, and give a rationale why you're not able to change. For example, a reviewer didn't like my format, but I said then the editor would have to change the style guide.
the decision then left to the editor. You may have to explain to editor in a technical way, the points of all reviewers that you have addressed in your revised article draft and also those points that you are unable to....
Editors in that case have to see how , in this case, your changes have improved overall scientific merit of article and increase readability. if so, he/she can allow for its publication.