In a report you would present the facts and if inevitable that might appear open and shut case - the undercarriage was found to be fully serviceable and there was no evidence of malfunction.
In court "I put it to you, is it possible the pilot failed to lower the undercarriage?"
"Yes"
"No further questions your honour"
It would then be left to the defence to elicit many alternative explanations.
The difference is cross examination in open forum.