Third, the closer is instructed to place a concession item on the settlement statement of $5000 payable to Joe the Roofer.  

If, however, the Purchase and Sale Agreement for the replacement property was specifically made contingent upon the satisfactory completion of these items, the Exchanger could argue that these expenditures were really for the purchase of the property and not to obtain a new loan.My sale contract states: "This sale IS conditioned on the appraisal of the Property being not less than the Sale Price..." 

I would say that you should be prepared to cleanup and replace items upon move-out if you have college students.

Their allowances for these items came to $59K and their total price is at $179K.

If I look beyond the construction tasks and attempt to add in other work related items I get lost.  

I had about 30 items to repair / complete (some weren't really repairs, but were items that just weren't complete at the time of inspection).

The implementations I've seen use a third party ECP and billing partner with tenant chargebacks through a simple lease line-item.

You should always list all detachable items like washer and dryer with a FULL description in your lease contract that belong to you.

One item that I would take exception to is the manner in which they dismiss the expense of developing a park.

After I asked what the $500 was for they said "lock changes and bulk item pickup."