I guess it would depend on the item that exceeded the limit. If, for example, it is a worksurface over the limit of 1x10*9, then I would call out the 8.3, table 3 worksurfaces limits.
My thought is, you may have a compliance verification plan that is documented correctly but there is a failure in the limits then the compliance verification correctly found the failure. Thus the table where the limits are listed is where the non conformity exists.
I would call out 7.3 if the compliance verification plan had pass/fail limits that exceed the limits of table 3 for resistance to ground.
If the documentation called for the correct limits and the compliance verification plan was correct, then it would matter on how many items failed to determine how sever the issue is.