An incident report during testing should focus on factual observations of failures or defects in the system, including their impacts and how they deviate from expected results. Options A, C, and D describe specific issues that are directly related to the system's behavior or performance and are suitable for inclusion in an incident report. Option B, which describes the user interface as "complicated and confusing" and relates to the tester's personal difficulty in following the test script, is more subjective and relates to the tester's experience rather than an objective observation of a system failure. Therefore, option B is the least appropriate for an incident report.
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