Not overdelivering


In my job, I am required to write documents that are reviewed by a large number of people. The documents come back with a large number of comments. I have asked my manager in the past if I can refuse to update the document based on the comments, as I don’t find it necessary, and he said no. Therefore, if I choose to keep the job, I will need to respond to the comments.
There is no right or wrong way to write the documents, so my thoughts are that all of the changes are not needed and the process is very inefficient. It may take 1 hour to write the response, and 10 hours to answer all of the comments. My boss has told me that he thinks I am inefficient, and I was sometimes believing this, but my “breakthrough” is that I am not inefficient, I am required to participate in an inefficient process. I am actually liking these thoughts, because it gives me more peace, and I feel better about getting less work done.
My difficulty is that I’d like to overdeliver, but whenever I spend more time trying to “guess” what others want, it is never actually what they want, and I still spend just as long answering the comments. Therefore, I have decided to try to do “B-“ work on all of my drafts, get them out sooner and not try to figure out what everyone else wants, as I have access to my brain only!

My question is about if these thoughts are serving me, “I’m not going to overdeliver due to these circumstances, and I have my back on that” and “it’s their process that is inefficient, not me”? They certainly feel better than “I am inefficient” and “I can’t overdeliver”, but I’m wondering of there are other thoughts that might serve better.

Unintentional:
C: 1 Document written by me in 1 hour. After all comments answered, 10 hours have elapsed. Boss suggests to me that I am inefficient due to not completing all assigned work.
T: Answering all of these comments is not necessary / (I am inefficient)
F: Frustrated
A: Avoid and procrastinate on these projects
R: Document is complete, but very close to the deadline, other work is not completed.

Intentional:
C 1 Document written by me in 1 hour. After all comments answered, 10 hours have elapsed. Boss suggests to me that I am inefficient due to not completing all assigned work.
T: This is actually due to their inefficient process
F: at peace
A: Get documents out early expecting comments, tell Boss that I will not be able to complete other work for this reason.
R: Documents will overall take less time, I will complete more work.