you can easily argue the difference between "missing or defective" and "removed".
Plus the whole airbag arguement is hard to prove. Do you go off the window vin plate? What about crossover models eg mk3/3.5 fiesta.
Also what about rebuilt cars? radically altered cars?? eg airbags are not allowed under IVA for kit cars, RA and RAV, even if the original car came with an airbag system.....
so how does an MoT tester know this?? he doesnt.