What a load of rubbish, as has been said the usual NIC making up their own rules.
The best and most thorough way is do a live Zs test, then also 'calculate' it (calculate? for God's sake it's adding one number to another, hardly programming a computer) and make sure they are more or less the same. They will never be the same. We aren't taking into account the tiny resistance in the board itself and most testers aren't that accurate.
'So why do it?'
Well, you've done your R1R2 right after hooking everything up, as well as other testing. You've since connected all your CPCs up to the earth bar, and you've done them all nice and tight. Then, you've put the cover on the CU, probably having to mess about with it a bit to get it to fit, and livened everything up.
So now we have a Shroedinger's cat scenaerio - how do you know the CPCs didn't snap or get pulled out when you fumbled putting the CPC cover on? I'll tell you how, you do a Zs test. It's the only test you do when everything is in place as it will be for the next 10 years which proves you have a reliable earth that is giving us the sort of low resistance you need.
Ask your NIC assessor about this next year....