So far I haven't seen anything to suggest that NATS is not intending to honour its pension liabilities. If it can fund the pension at 30% as it intends to do and pay the dividend then the pension regulator's warning is irrelevant.
It is not irrelevant if the pension is to quote PB, "still causing difficulties" . I find your inability to grasp the bleeding obvious aligns you with a totally blinkered pro management stance. That's fine if you are correct, but a little humble pie might do you some good when you are so obviously wrong
