How do you create a bug report that is sensitive to the recipient? How are you direct without being rude?

I use as much hard evidence as possible and just attach it to the ticket.
If the person is sensitive, I try to just give the dry-version of it, without adding emotions to keep it factual.

here’s an example using Dashcam (a tool I am building to help testers) as a repro platform on a website that had some scrolling issues
HelpKit bug when scrolling

Watch HelpKit bug when scrolling on Dashcam