The initial hypothetical you posed in this topic is actually similar to a number of actual cases reported in official Federal Court decisions and in anecdotal reports here, albeit more in the Citizenship part of the forum. These scenarios, where a PR fails to comply with the Residency Obligation while a citizenship application is pending, are not common, but they occur. (There were more of them back during the Harper era when a system-wide slow down in conjunction with RQ processing for a large number of applicants resulted in processing delays so long that many of those who moved abroad after applying ran into RO compliance issues. )
If a PR-citizenship-applicant is abroad for a period of time that results in their failure to comply with the PR Residency Obligation, they are at RISK of being denied citizenship and losing PR status. This is not common but it happens. Obviously, it is about PRs living abroad after applying for citizenship.
To be granted citizenship the PR-citizenship-applicant must remain eligible for a grant of citizenship right up to taking the oath. This includes not being subject to any prohibitions. One of the prohibitions is being "under a Removal Order."
The particular procedures involved leading up to a PR being issued a Removal Order (or Departure Order; different name for the same thing) vary depending a number of things. But your queries seem to primarily revolve around the scenario in which the PR-citizenship-applicant is abroad and is abroad so long as to fail to stay in compliance with the RO and then faces the prospect of being "Reported" when they next arrive in Canada, such as to attend an oath ceremony they have been scheduled for.
Here too what actually happens can vary. One of the less common ways it can go is illustrated in a thread here (but in the Citizenship part of the forum) discussing the status of a citizenship application for a PR who was "Reported" before he applied for citizenship. See here:
https://www.canadavisa.com/canada-immigration-discussion-board/threads/application-for-citizenship-after-report-u-s-44.747496/#post-9801167 What actually happened in the 44(1) Report process for that individual is not entirely clear. But it was NOT the typical process. I mention it to illustrate that how things go can indeed vary.
The Typical 44(1) Report Process: I have described this often, in-depth, taking into account extensive research, and cross-referencing the various sources. That said, the basics in the typical process are largely outlined in Operational Manuals ENF 4 "Port of Entry Examinations" and ENF 5 "Writing 44(1) Reports" and ENF 6 "Review of Reports Under Subsection 44(2)" The latter specifically includes the review process which typically takes place while the PR is still in the Port-of-Entry. These manuals are pdf documents which can be found at the IRCC website here:
https://www.canada.ca/en/immigration-refugees-citizenship/corporate/publications-manuals/operational-bulletins-manuals.html
Of course the content of these manuals is not official, and can tend to be out-of-date, even though they are specifically guidelines for use by CBSA and IRCC. So cross-referencing with official sources, that is the statutes, regulations, and rulings by the IAD and Federal Court, is necessary. Consulting other Operational Manuals, especially ENF 23 "Loss of Permanent Resident Status," is important as well. Anecdotal reports help provide context and perspective.
Generally, the typical, the most frequent procedure in the process of issuing 44(1) Reports to PRs in breach of the RO, goes as follows:
-- arriving PR is referred to Secondary at the Port-of-Entry by the PIL (Primary Inspection Line) officer
-- if the examining officer in Secondary determines the PR is in breach of the RO, a 44(1) Inadmissibility Report is prepared, then
-- that Report is reviewed by another officer while the PR is still there in the PoE, and it involves an interview/hearing with the PR
-- -- this interview and review is ordinarily done by another officer there at the PoE, but
-- -- this interview can be done telephonically with another officer at another location
-- -- sometimes this interview is postponed, the PR enters Canada, and contact is made later to complete the review (this is NOT the usual practice)
-- the officer Reviewing the 44(1) Inadmissibility Report makes a determination to set aside or uphold the Report:
-- -- the officer Reviewing the Report first determines whether it is valid in law (facts show PR is in breach of RO)
-- -- if the Report is determined to be valid in law, that officer then determines whether there are H&C reasons why the PR should be allowed to retain PR status despite the breach
-- -- if the reviewing officer determines BOTH that the Report is valid in law, AND that there are NOT sufficient H&C reasons to allow the PR to keep status, THEN and THERE the officer issues the PR a Departure Order (which is equivalent to and has same effect as a Removal Order)
-- examination concludes with the PR then being allowed to continue into Canada
-- PR issued a Departure Order must either leave Canada within 30 days OR make an appeal within that time period . . . the Departure Order is NOT enforceable for the first 30 days (hence the PR being allowed to continue into Canada), and if the PR appeals, the Departure Order remains unenforceable for as long as the appeal is pending
That PR is then "under a Removal Order" as prescribed in the Citizenship Act, and is thus prohibited from being granted citizenship (unless the Removal Order is set aside or withdrawn). Thus, for example, yes, a PR-citizenship-applicant who has been issued a Departure Order based on a 44(1) Report for a RO breach is prohibited from taking the oath or being granted citizenship. This has happened to PRs returning to Canada expecting to attend a scheduled oath ceremony . . . in one case I recall the individual was approached by officials at the ceremony and withdrawn from it just minutes before taking the oath.
HOWEVER, actual outcomes vary. Some report their application processing suspended, and if they manage to get the Removal Order set aside, they are allowed to proceed to take the oath (such as after winning the appeal). Others have their application rejected and will need to apply again (assuming they win the appeal, keep PR status, and are again eligible for citizenship).
Some Further Observations; Particular Matters:
"Decision Made" means a Citizenship Officer has "approved" the grant of citizenship. This means the "applicant" becomes a "citizenship candidate." The candidate must continue to meet the eligibility requirements for citizenship right up to taking the oath. Thus, for example, if the applicant/candidate gets into a shoving match just outside the doors to the oath venue, just before the ceremony, and is arrested and charged with assault, boom, a prohibition is in effect and the candidate should not (per the rules) be allowed to proceed to take the oath.
What about 44(1) Report Prepared but not yet Reviewed (no Removal Order issued)? This happens. I linked discussion in Citizenship forum where this happened to a forum participant. It is not the typical process. Without wandering into the weeds, there are a couple provisions in the Citizenship Act which allows IRCC to suspend processing the application pending a determination on the validity of the Report. It does not appear to constitute a prohibition itself. Reminder: IRPA and IRPR prescribe that days in Canada after a Report is prepared will not count toward meeting the RO (unless the Report is set aside).
What about being in breach of RO but not Reported? The RO is NOT self-enforcing. Thus, for example, if a PR-citizenship-applicant is abroad, fails to comply with the RO, returns to Canada to take the oath, and is not Reported at the PoE upon arrival, but rather is waived through: NO PROBLEM. (CBSA could make a referral to IRCC, and IRCC decline to proceed with the oath pending investigation, but this is one of those *it is possible* but not something you see happening.)
Note Regarding "Minister's Delegate:" Technically the officer who reviews the 44(1) Report must be a "Minister's Delegate." Fancy title, but in practice just another immigration officer, not so fancy at all.