In other words, I'm reading this as effectively a full admission that the claims are true but the company is saying not their responsibility.
Very, very bad.
But really all you have to do is look at the reports themselves. They are so shoddily written that it's hard to believe any legitimate firm would issue them. If you Ctrl F for Clueley in this thread, you will see my comment with a sample excerpt from the assertion of management for one of their reports.
6.7 Misled auditor - Prescient
With this conclusion:
Looking at that report, there are clear signs that Delve either knowingly misled Prescient, or that Prescient accommodated Delve’s deficient process. Given their reputation and by the small number of Delve/Prescient reports out there, I’m assuming it is the former.