From The Weekly Standard in 2010, The Process is the Substance by Matthew Continetti:

Once the shock wore off, the Democrats decided that if they could not pass their reform following normal procedure, they would simply change the procedure. Hence the decision to pursue “reconciliation,” a parliamentary measure under which budgets can pass the Senate by a simple majority. Except even that wasn’t enough. For reconciliation to happen, the House would have to pass the original Senate bill—a bill which even the speaker of the House admitted no one wanted to vote for. Solution: Change the procedure again, this time “deeming” the Senate bill passed without actually voting for it. Dismiss the public outcry over all these changes as flippant objections to mere “process.” And in order to ensure a positive score from the Congressional Budget Office, game the system so that the taxes come first, the spending comes later, Medicare “savings” are double-counted, and a student-loan reform applies to health care’s price tag. One cannot judge the full consequences of health care reform. What can be judged is the manner by which Democrats have governed over the last year. They have been partisan and ideological, derisive and dismissive. They try to legislate massive changes to American society and the American economy by the tiniest of margins and the most arcane of methods. The process has taken on a substance all its own. And it’s repellent.