YES. You are very right. But at the same time, I think, they also have some limitations, like, if they observe something, and for that, no description / heading, etc. is there, and they might not mention it (other than in comments).
For tyres, if there is column for tyres tread only, then of course, they can only mention tread in it, and not other details if they observe.
They measure the tread with gauges, and if gauges say, the tread is 80% or 90%, etc. then of course, they will mention it in the report (irrespective other issues are there too, which you have also highlighted, like tyres dried up, cracks, etc.)
Issue is when, the report says tread life is 80% and tyres are shaved, and it is obvious and visible to all. In that case, the inspector can be treated as culprit.
