You might be right in principle but a genuine question for you, do you know any cases where someone got an AOR and then got rejected at Citizenship Test/Interview for not completing the Physical Presence requirements? I'd say there is a very high probability that you won't.
The vast majority of citizenship applicants are PRs who meet the qualifications BEFORE applying, so yes, of course, only a small number of applicants have their application denied. Reasons for denying applications vary, of course, depending on what requirement the applicant fails to meet.
But actually I do know many, many individuals who attended the test and interview and were LATER denied the grant of citizenship precisely because they failed to meet the actual physical presence requirement. I have referenced and linked many such cases in numerous posts in this forum. And these are only those cases where the Federal Court has granted the applicant leave to appeal and there is an officially published decision, which in all but a tiny percentage of cases (since the physical presence requirement was implemented in 2015) the denial of the application was upheld by the Federal Court.
Again, the process does not involve verification of the applicant's actual physical presence calculation until, at the earliest, the test/interview event. If and when IRCC has questions or concerns about the applicant's reported physical presence, in the vast majority of these instances it is not UNTIL or AFTER the test/interview these questions or concerns are addressed . . . RQ related processing almost always (these days) occurs AFTER the test/interview event.
This is illustrated, in addition to the many actual cases reported in officially published decisions, in this forum in the scores of reports from applicants who receive requests for additional presence related information and documentation. This is the "RQ" process, the "Residence Questionnaire," for which IRCC now has multiple RQ-related request forms. These days (for several years now) RQ-related requests almost ALL come at or after the test/interview event. (There was a period, 2012 to 2015 or so, during which there were a lot of pre-test RQs issued, based on criteria screened at the CPC-Sydney, prior to the application being referred to the local office; other than quality-assurance programs we have seen almost no reports of such pre-test RQs for several years now.) See topics here about RQ.
There are more than a few reports in this forum from applicants who made this or that mistake in completing the physical presence calculation, typically being off by just a few days BUT having applied with a small margin over the minimum the mistake means they are short. Being short just one day means IRCC MUST deny the application. Such applicants are not even asked about the mistake UNTIL the interview, and some not even then but later when they get the RQ related requests.
There are various other issues which will not come up until the test/interview. Basically any inaccurate reporting of facts in the application are NOT checked until the test/interview phase. (With some exceptions; I previously noted the obvious one, the verification of the dates of status the applicant reports in the application, which is done attendant the completeness screening.) Moreover, there are a number of things which can change along the way. More than a few applicants stumble a bit, getting charged with domestic assault, theft under 5k, driving under the influence, after applying. Thus, IRCC repeatedly verifies the applicant has no prohibitions . . . and actually this check occurs again AFTER there is a decision-made, verifying no prohibitions again right before the oath is taken.
And of course the test and interview involves BOTH screening for knowledge of Canada and ability in one of the official languages. Applicant must pass BOTH before being approved for a grant of citizenship. (Proof of language ability that must be submitted with the application only meets the requirements for making a complete application; applicant must still demonstrate language ability during the test/interview event.)
But sure. The vast majority of applicants are qualified and they properly completed the application, doing so accurately and completely, and meeting the qualifications they will proceed smoothly through the process, few if any bumps along the way. So statistical probability is yes, the vast majority of applicants WILL be approved. But actual approval does not come, at the very soonest, until AFTER the test and interview.
Again, AOR and being scheduled for the test and interview means little if any more, from the IRCC decision-making side of things, than the applicant has submitted a "complete" application.