i agree with the sentiment that ab1 may have struggled to gather information quickly enough which caused for a late submission of the accounts but my reading on this so far is that the half yearly was accurate. the query was looking at deeper clarification to each of the 1h year reporting but to your point there was no misconduct or incorrect accounting on the half yearly just many questions.
what i don't think happened is that ab1 would respond 2 months later that seems unusual i have seen asx require responses by certain deadlines and have no reason to believe otherwise so my assumption is there were a lot of back and forth discussions