Removal of the ABS is the best route. Not to worry about MoT issues as you'll be removing it. You'd only be worried about MoT issues should you not fully remove the ABS.

That means the modulators, belts, relay/fuse, Bulb, brake lines that run to the ABS system. Check the wiring and if needed tape up the sensors so the handbrake light works as it should as this is linked to the ABS light. If done correctly the test should pass noting the ABS has been removed.