It might be tricky if person A is a better fit than person B - but B is at least slightly more competent than A.

In that case - if we would decide in favor of A - I guess I would skip that reason.

But if you design the testing sufficiently broad - then you not just get a very good insights of where an applicant's strength lie but also enough "reasons" to give for negative decision - which also are helpful for the applicant to improve.