what would be the justification for paying that much?

Using an unexpected repair as justification for not caring about cashflow as much as appreciation doesn't really address the issue, especially when appreciation also operates on the idea that the property's condition doesn't decline relative to comps.From what I understand about REI and cashflow, cashflow should cover not only PITI, but maintenance, repair reserves, prop management, etc.

What was their stated justification for that?

Business justification of LLC-B --> This is can be a problem.

But then masking the fear with, a moral justification of I don’t want to dedicate what is requires to _______ (fill in the blank) because it is too much of a sacrifice of time away from my family.

This entire eviction moratorium is truly very unfair to landlords dealing with people who are abusing the system, and my family would like to help fight for what's just if we can. 

Seems like maybe he uses the fact that buyers and sellers sometimes lie as justification to set the bar super low for himself when it comes to telling the truth?

But I would urge planners to consider that the Sec 263 regs they rely upon for the justification for not expensing remodeling costs is actually an exclusion section which prohibits deductions under pspecified circumstances that being that the amount was: "paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate."

Just if you are worried about them taking it to court.

In the video I show how I end up replacing most of the suggested comps with comps pulled from Redfin and the justification behind it, but the punchline is that it helps you come up with an accurate number doing what @Hem Kumar said: "...make adjustments for unique features and amenities..."