I don't know about you but I would consider it "materiality" if a company lied about it being incorporated when it wasn't.
Who ever suggested they would lie about it? There would be no reason to do so. As I said, it is simply a disclosure item. As I also explained to you, the status of their registration in NV has absolutely no bearing on their financial results which is what the auditors opine on.
Again, it would be helpful if you would quit conflating completely unrelated topics.