Unclear if the lien has expired, and if surplus funds would go to the COA According to the COA State laws i found this:Thelien is not effective 1 year after the claim of lien was recordedunless, within that time, an action to enforce the lien is commenced.The 1-year period is automatically extended for any length of timeduring which the association is prevented from filing a foreclosureaction by an automatic stay resulting from a bankruptcy petitionfiled by the parcel owner or anyother person claiming an interest in the parcel.

But for legislation for sub too I dont see it..

I like the idea of getting around short term taxes and legislation.

You might get some of that back at some point, you might not but they will make you fully fund your obligations under the bond when the lienholder moves to enforce their lien.

The insurance company will notify you if the tenant's policy ever lapses or is canceled.If you require insurance, figure out how to track and enforce compliance.

In addition HCD is chartered with supporting the various ADU laws and would have written a memo explaining the intent of the SB13 clause.Having an apparent rogue judge rule one way does not negate the laws that have been passed by the state legislation.  

FHA will also not allow you to close in a revocable trust as most lenders will enforce a "Due on Sale" clause.FHA has a "100 mile rule" so you cannot use another FHA loan to house hack.

Coming from a background in California law enforcement to now working as a Realtor in Idaho, I'm always amazed to see the justice system support the landlords here because in California we would just wish you luck and walk away.

In what areas or aspects did the legislation on the lease option niche changed in the last year?

In fact, a judge could very well throw it out just for that reason (if they ever tried to enforce it).