I have not seen tyres crack on the inside only ,the tape maybe just to hold them in place which is wrong but I have seen anti roll bar bushes made from gaffer tape rear brake pistons with welding wire wrapped round them and a shogun with only 3 calipers one brake hose had a blank in it as said once the car had left the mot station anything could have been done but if it is a legit mot I would be asking questions,go to the mot website and check it is a genuine mot ,my mate bought a shogun last year turns out the mot was not genuine and it had failed on loads