No vehicles need lights. But if they don't have any then the tester will advise Daytime use only. The rule is If the lights are fitted they need to work. Ie if no indicators no problem, same with headlights and tail and brake lights.
If they're there they all need to work. Its all or none in so far as lights go. If you have a brake light, you must have a headlight and tail light as well. Also if you have an indicator switch you need working indicators. (technically)
"off road" or homologated "enduro" machines don't have rear pegs and aren't allowed to carry pillions (even if you fit your own pegs, as they were only designed for a solo rider. Modern huskys with the plastic rear subframe certainly wouldn't like a passenger on board!).
Anyway.
In answer to your question.
Its an observation, It is because "enduro bikes" are exempt from certain rules like a certificate of conformity. (things that normal bikes need to comply with in order to be registered or to pass an iva msva test etc. Exemptions include things like seat height over 900 mm ground clearance over 310 mm etc)
I've never seen that written on an MOT and I've no idea why he even bothered putting it on it. Its an MOT and therefore the bike is MOT'd for road use. Regardless of the advisories.
For full details of the motorcycle MOT test you can refer to the following.
https://www.gov.uk/government/uploads/s ... es-1-2.pdf