They are SOP/standard findings. You work through a checklist for arse covering, which generates a lot of meaningless/low value findings. If you omit a lot of

They are SOP/standard findings. You work through a checklist for arse covering, which generates a lot of meaningless/low value findings. If you omit a lot of those issues, the client thinks you didn't do the work sufficiently. If you put in too many of those findings, the report gets made fun of for containing "filler".