Why Unethical? If a supplier of tangible hardware ships defective products should they get paid what they would get paid for good products? The answer is no. Return to Vendor for rework, repair, credit, etc. are typical dispositions for non conforming products. Why the provider of services should be treated differently? Not only the write up is not supported by a requirement, but adds no value. Archaic auditing gotcha finding.
is there a special code of ethics for consultants in search of monetization that I am not aware of?