"Go toga" and "Rotate" probably sound similar in the fog of war.
Maybe so, and impossible to argue against that.
However, why didn't the cognisant lack of a V1 call raise a hair on the back of the PF's neck? Shouldn't the PF have a chronological feel for when the call should be coming from the inertia of the aircraft? 130-150 kts is a fair split and if you "thought you'd missed the call" wouldn't you also be thinking it's a bit early and double check your speed tape?
I assume the speed tape scan was part of the PF's scan? The report doesn't mention the 100kt call though either....
PS. I'm giving the ATSB the benefit of the doubt for the lack of detail in this report due to the fact that the CVR would have been overwritten...