It's not your problem. Disclose. Disclaim. Redirect. Appraiser is not a qualified home inspector and is not a qualified HVAC inspector either. Under no circumstances do you want to pretend to be a furnace expert and start doling out advice on the matter.
Lender provided a certificate stating the installation was acceptable, and I have included that lender provided document at the end of this appraisal report.
Appraiser makes a special note and recommends additional HVAC opinions if any party such as the lender, underwriter, home buyer, or seller, have any concerns with this installation. The appraiser is not an inspection expert, and is tasked with only a limited scope of work to report on what was visible and obvious.
Pass the ball back to the other side. It's not your problem. Visible defects only and if anyone dies, you're covered and whom ever wrote that HVAC letter and the lender whom approved it will be the ones on the hook, not you.
And tell them off the record on the phone it's just sloppy to use the old filter. Buy a dang new filter, get a better contractor, the installation is trash. Some people fin'n to learn sooner than others. It's not your problem. If you're in doubt, provide one of those DIY informational links or a home inspectors link or furnace specific product installation links which shows the schematic of proper installations. Then disclose disclaim you're not sure what you're looking at but hopefully this additional furnace installation information is helpful to the home owner and lender.
There is always a way around these issues. These homes are their problem, not the appraisers. Repeat after me; Excess deferred maintenance.
At least there were not any dead critters or dog turds, someone actually did something to improve the home even if they did a lackluster job. it's a good day.