I find this to be quite interesting. We have comments regarding why this and why that. Posts about what can happen or what could happen if that occurred or this was to be, when the bottom line is, an EICR is a report on the installation, not a fault finding exercise.
R1 + R2 proves continuity of the CPC and polarity. totally agree with that and would of course always do it on a EIC/MEIWC, but we are talking about EICR, where continuity of your CPC can be proved by R2, which is why aids like extension poles were invented to help us when it is not feasible to take an R1+R2 reading
R1 + R2 will confirm as part of a formula your Zs reading and is vitally important for disconnection times. Great for initial verification to confirm your design, but I would hope by the EICR stage this design criteria is passed.
I will say the only down to not doing the R1+R2 test is that often you can pick up loose connection with it, and by not doing it they could be missed, but in fairness on a EICR you often do IR tests at 250volt and also just L/N-E, sometimes compromise is needed, this is where your training and experience guides you.
We know the NICEIC stance on "live" working and "testing", that it is not right. Well sorry but like a lot of things in this world I don't hold with that. I want to know what the value of Zs is, when the installation is "live", when it is actually working and when people are going to be using it, not what it should be on a calculation.
In the real world there are parallel paths, and these indeed affect the results on a Zs. But great long may they do, I know that when there is a fault , the fault won't say, hold on that is not fair, I'm going to disconnect quicker because of these paths, disconnect yourself please and let me have a chance to do damage!!!!!
You are reporting on the installations condition, it's suitability for continued use. Great in the classroom and the guides to say these are the tests and this is it. But also remember the same GN 3 tells us, as the inspector WE decide what tests are to be done on an EICR. If I measured 0.25 ohms on a 32amp MCB, and proved there was a CPC by the R2 method at each point, then I would not be knocking myself apart saying but what is the R1+R2