Rick I don’t know how you handle your move in certified program so don’t intend to try to tell you what to do; but as Jeff pointed out, this is an issue of today’s standards versus those of yesteryear.
Can you just put in there that this is a condition that is no longer acceptable in today’s standards, however the current homeowner is not required to make any upgrades until service is changed.
You are advising everyone of the condition that continues to exist.
Get a copy of the state disclosure requirements from where you live (the real estate agents have them). These things normally set the tone by which you should be reporting by.
If you are inspecting a house built in 1901, is it a deficiency not to have two dedicated circuits that are GFCI protected the kitchen?
No. However when someone starts plugging in extension cords all over the place it does become a hazard.
You’re not certifying the home to be up to current building standards.
You are helping the seller “disclose”. The seller is not required to fix anything, simply disclose it.