Similarly to emergency lighting and fire alarms, smokes are out of scope as far as I'm concerned as they fall under a different british standard. If they're fitted the circuit gets inspected and tested for compliance with 7671, that's where it ends, their type/location/number of them or whatever isn't the concern of somebody there to carry out an EICR in my opinion. If there are no smokes at all, even battery ones, a recommendation is made to the owner but nothing on the cert, worst case it would warrant a note on the cert but certainly not a code.
Observation 5, badly worded, I didn't realise that the presence of the warning notice was an issue, I though it was the lack of the notice that was an issue.
Observation 4, badly worded again, you're giving it a C3 because you've confirmed the size of the MPBs, gas, water, oil, steel, anyones guess.
Observation 6, fine if the spark doing the EICR is the one doing the remedials, if you're the person following on have you got to pull everything apart again to check which are and aren't identified correctly.
Observation 7, suitable, not suitable and where? assumption would be in the bathroom due to the reg number given in the observation and that they/it aren't due to the C3 code but as mentioned above not really the correct code.
A bit of copy and paste from the inspection schedule instead of writing out a proper observation.
Observation 8, pedantic, but shouldn't it be CPC rather than earth. Could the owner dump a pile of soil in the bathroom and that would comply.
Code breakers can't be blamed for the OP's pictured observations as they're not proper observations and the codes don't match up with code breakers on a fair few of them anyway, due to the poor observation writing it's impossible on some to compare codes as they haven't actually written what the issue is.