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A harsh reality and not right but in many cases assessors / observers decide what the outcome of the report should be before they write their report. That decision is based on gut feel and what they have seen in the game. They then write the report to match that outcome. This is much more common with the 'legends' in fields. I have had first hand experience in this. With the newer assessors and the clearer guidelines the process has improved.
I think you are missing the fact that even if the challenge stopped a promising attack, if he thought the challenge was reckless the the laws do allow him to go back and caution. And the report does actually say the challenge was reckless.Sounds incredibly harsh to have marked you as "Below Standard" when by all accounts, you had only one incident in the whole game where the Observer has essentially disagreed with the action you've taken/not taken. I'd be a bit concerned about the reasoning he's used to be honest, If he feels the challenge in the 82nd minute was reckless then that's one thing but he actually mentions the fact that it was a deliberate attempt to stop a promising attack. Since you played advantage, that's surely irrelevant as the laws don't allow you to go back and caution that player anymore. Unless I'm missing something?