“It's Out of Scope” Doesn't Mean It Doesn't Matter.
If something is out of scope, we do not test it. Period.
But we may ask why.
There are plenty of legitimate reasons to exclude a system. It may belong to a third party, present an unacceptable operational risk, be covered by another assessment, be scheduled for replacement, or simply fall outside the available time and budget.
We once encountered an internal assessment where nearly the entire environment was in scope except for the domain controllers. We respected the boundary, as any tester should. But the exclusion itself deserved a conversation. Domain controllers are often central to the attack paths an internal penetration test is intended to evaluate.
Was the requirement “do not disrupt the domain controllers,” or was it “do not evaluate whether an attacker could compromise the domain controllers”? Those are very different requirements.
An attacker does not stop because an asset was not included in your statement of work. Your tester does.
“Don't disrupt it” and “don't test it” are not the same thing. Every important scope exclusion should have a reason, and you should understand what security question you are choosing not to answer.