Interesting argument. If the regulations state existing installations do not require updating to current regulations then that means the installation still complies!
To my mind there are two parts to the EICR.
The first is all points of non compliant are noted. (Although ESC does not agree)
The second is recommendations are made in the notes.
Where there are multi non compliant items are found there is a problem in that some sort of order is required to guide as to what should be corrected first and with just 3 codes now one can end up with so many code C3's that non are corrected.
To reduce the number of C3's and to instead include lesser items in the notes does make some sense so the more important items are corrected first.
Improvement recommended it says should be issued when it would result in
significant enhancement of the safety of the electrical installation.
The Best Practice Guide also states:-
Amendment 1 to BS 7671: 2008 no longer requires departures from the requirements of the current edition of BS 7671 that do not give rise to danger or need improvement to be recorded in condition reports.
I do question some of the items it says "The main RCD or voltage-operated earth- leakage circuit-breaker on a TT system fails to operate when tested with an instrument or integral test button" is a reason for C2. However I have seen many times where the ELCB-v is left in circuit as an isolator and a ELCB-c added and there is no danger at all from the fact that the ELCB-v fails to trip.
There seems to be a lack of detail in the guide for example referring to a plastic water tank rather than a thermal plastic water tank there are plastic water tanks designed for solid fuel water heaters which can take boiling water and where solid fuel water heating is employed then the over temp on an immersion heater needs to be resettable.
The point is of course it is only a Guide and one should not be following it blindly. However it would seem reading the ESC best practice guide that we are
NOT looking for non compliant but looking for items which present a danger.
It would also seem that although we don't have to quote which regulation number is breached there should be a regulation number within BS7671 breached before we can include it in the report.
Yet it still refers to water tank types and emergency lighting requirements which are not actually part of BS7671 there are regulations covering them but not in the BS7671 so again the guide seems to wander from it's own guide lines.
To me in the same way as with PAT testing missing guards for mechanical parts do not mean it fails the electrical test with a EICR if it's not electrical and it's not part of the installation then it should not be in the report.