You establish a process before you need it, and code review, especially when starting up is a fantastic way to make sure that everybody is on the same page and that you don't end up with a bunch of latent issues further down the line. The fact that they have no customers today doesn't mean that they won't have any in the future and mistakes made today can cause downtime further down the line.
If you're wondering why software is crap: it is because every new generation of coders insists on making all the same mistakes all over again. Learn from the past, understand that 'good practice' has been established over many years of very expensive mistakes. 12 engineers is already a nice little recipe for pulling in 12 directions at once and even if they're all perfect they can still learn from looking at each others code and it will ensure that there are no critical dependencies on single individuals (which can bite you hard if one of them decides to leave, not unheard of in a startup) and that if need be labor can be re-divided without too much hassle.
I'm not advocating for having no processes, I'm advocating for a process that matches their situation. A company with no customers should not be worrying about causing a production outage, they should be worried about getting a demoable product out.
Dogmatic adherence to a process that limits developer velocity and optimizes for correct code is very likely the wrong call when you have no customers.
If it is dogmatic, then yes: but you have no knowledge of that and besides there are always people who believe there is too much process and there are people that there is too little. If you want to challenge the process you do that by talking about it not by breaking the process on purpose. That's an excellent way to get fired.
I don't know the context and I don't know the particular business the OP is talking about. What I do know is that if you feel that your management is cargo culting development methodology (which really does happen) you can either engage them constructively or you can leave for a better company. Going in with a confrontational mindset isn't going to be a good experience for anybody involved. Case in point: the OP is still upset enough that he feels it necessary to vent about this in an online forum.
Note that this is the same person who in another comment wrote:
"On the flip side I’m trying to convince my CTO to fire half our engineering team - a group of jokers he hired during the run-up who are now wildly overpaid and massively under-delivering. With all the tech talent out there I’m convinced we’d replace them all within a week."
Heh, both can be true. Process doesn't make good engineers any better. Bad code gets approved and merged every day. I'd rather have a team I could trust to merge and steward their code to production on their own instead of bureaucracy giving people a false sense of security.
> Case in point: the OP is still upset enough that he feels it necessary to vent about this in an online forum.
If you're wondering why software is crap: it is because every new generation of coders insists on making all the same mistakes all over again. Learn from the past, understand that 'good practice' has been established over many years of very expensive mistakes. 12 engineers is already a nice little recipe for pulling in 12 directions at once and even if they're all perfect they can still learn from looking at each others code and it will ensure that there are no critical dependencies on single individuals (which can bite you hard if one of them decides to leave, not unheard of in a startup) and that if need be labor can be re-divided without too much hassle.