Please do not interpret that I am saying you can not talk about recommendations that are per tenant observations but not specifically covered in the SOP. I address all kinds of things, not in the SOP. It’s how you address them, probably more than anyone.
These are “safety issues” and all safety issues must be in the report. A loose GFCI is as dangerous as no GFCI. The GFCI works, but it’s install is a significant issue.
Your Clients Expectations: I have addressed this subject many times in the past. You need to determine and address your client’s expectations before, during, and after the inspection. Before you put stuff in the report that is basically a recommendation, it should be what the client expects to take action on. The rest is just conversation.
(iii) State any systems or components so inspected that do not function as
intended, allowing for normal wear and tear, or adversely affect the
habitability of the dwelling;
(iv) State whether the condition reported requires repair or subsequent
> observation, or warrants further investigation by a specialist
These three categories are required reporting in my SOP.
Is it broken?
Is it something that is fine today, but may not work in another season (Testing A/C in the winter)?
Is it something that does not respond to normal operating controls, and is beyond your ability or SOP to venture a guess? Or it’s broken and requires repair before it can be tested further.
All this second guessing about alleged defects, when the component is operating as intended at the time of inspection, it does not fit in any of these categories. Or when you think there is a better way to do something.
Some clients may have physical issues where they need you to inspect with that in mind (expectations). You inspect and report as requested. You should specifically state the condition and the client’s requests. This can go for any client. Just write in down that way.
Yea, canned narratives don’t fit and you have to work on this yourself.
Try fitting your issue into one of the three categories. I f it doesn’t fit, determine if it really belongs in the report, or otherwise addressed to the client.
Great business decision!
Give no consideration as to how someone will interpret your report, and how it affects your business as a whole. Crash your business for the sake of a client that doesn’t even know what you do, or why you do it that way. 
Are you telling me you cannot figure out how to communicate where everyone in the transaction can understand the issue as it pertains to them? “Tact”; the ability to tell someone to go to hell and have them look forward to the trip. You may not like it, but Agents, Contractors, Sellers and your Client might all agree that something should be done.