Thanks for explaining the potential consequences. In my estimation, that CLEARLY settles the inconsequential lack of verification of the tape measure. Mature, seasoned and competent auditors MUST assess the ramifications of their findings and write-ups. Would there be any return on the investment if this organization went through the trouble of "verifying" the tape measure? I don't think so.
As for a potential similar situation being ruled by an Accreditation Body otherwise, that does not make it right. The US Supreme Justice has made many questionable calls in the recent past. Just because a ruling has been made, it does not make it right.
Auditors must exercise common and business sense when reaching audit conclusions and not allow themselves to be blinkered by technicalities. While conformance to requirements is always important, so is the need to add value to the interested parties, because, if we don't, we are perceived as part of the problem and not the solution.