In development, it isn't a design non-conformance to failure to meet a requirement (welcome to engineering)... this is a development issue that requires resolution. In other words: in the medical device industry we don't start a NCR because something goes wrong in development.In my view if the requirement is not met or if the non-conformance is not closed properly then the design is not compliant because the design controls was not followed. its a compliance issue. Its not just a non-conformance issue.
It is almost certainly a QMS non-conformance to not address the failure to meet a requirement.