Dubious looking MOT fail - Need some advice

Hello all,

To cut a long story short, I sold a car to what I perceived to be a nice couple. Within a couple of days they raised an issue with the car suggesting it was unsafe.

Car was a Ford KA. 1999.

Came with an almost full MOT.

They've acted very suspiciously from a couple of days post-sale after the buyer accidentally put his jack through the car of the vehicle, insisting at which point that the vehicle is unroadworthy and despite my insistence that we should arrange an immediate VOSA inspection to validate or disprove their claim (I suspected his jacking point of being incorrect), they've let the 'family mechanic' inspect it and asked another MOT test station (suspiciously 20 miles away from them in a different county) to re-test it before allowing VOSA to inspect the vehicle.

The MOT test fail from the station that I suspect they are on friendly terms was extensive and and from what I can establish littered with hyperbole and 'DANGEROUS' features a few times despite a subsequent VOSA inspection not using the word dangerous anywhere.
I've been advised by my local MOT station who I asked to scrutinise it that by and large, some of the fails on there make the MOT fit only for the bin. They've advised me to come on here and get a second, third, fourth and fifth opinion from the experts (that'll be you guys ) to confirm that he's right.

The long and short is the following fails are very suspicious on account that from what I understand from my local station these fails only apply to 'VEHICLES WITH SEPERATE BODIES ONLY' which is a category that a Ford KA would not fall into on account that it does not have a seperate body and has a monocoque chassis;

• NEARSIDE FRONT FLOOR/SILL VEHICLE STRUCTURE HAS EXCESSIVE CORROSION, SERIOUSLY AFFECTING ITS STRENGTH WITHIN 30 CM OF THE BODY MOUNTINGS (6.1.B.2)
• NEARSIDE REAR SILL/FLOOR VEHICLE STRUCTURE HAS EXCESSIVE CORROSION, SERIOUSLY AFFECTING IT'S STRENGTH WITHIN 30CM OF THE BODY MOUNTINGS (6.1.B.2)
• OFFSIDE REAR SILL/FLOOR VEHICLE STRUCTURE HAS EXCESSIVE CORROSION, SERIOUSLY AFFECTING ITS STRENGTH WITHIN 30CM OF THE BODY MOUNTINGS (6.1.B.2)
• BODY INSECURE AND DANGEROUS TO OTHER ROAD USERS (6.1.B.1b)
• BODY HAS EXCESSIVE DISPLACEMENT WHICH MAY LEAD TO LOSS OF VEHICLE CONTROL (6.1.B.1a)
• OFFSIDE REAR BEAM MOUNTING BODY OR CHASSIS HAS AN INADEQUATE REPAIR, SERIOUSLY AFFECTING ITS STRENGTH WITHIN 30CM OF THE BODY MOUNTINGS (6.1.B.2)
• NEARSIDE REAR BEAM MOUNTING BODY OR CHASSIS HAS AN INADEQUATE REPAIR, SERIOUSLY AFFECTING ITS STRENGTH WITHIN 30CM OF THE BODY MOUNTINGS (6.1.B.2)
  

Can you guys please confirm or deny my local MOT tester's verdict that these items do not apply to a Ford KA, and that these are very suspicious looking fails that I should treat with contempt? They are using this as a condemnation of the car as dangerous and are trying to leverage money from me on the strength of it.

Additionally when VOSA finally got to see the car, they did fail the vehicle, but made reference in an advisory item to 'holes caused by puncturing'. Could you possibly speculate as to what this might mean?

Apologies for rambling on, and I appreciate in advance any help that you guys can offer.

All the best.