How serious do you treat double and triple tapped neutrals on the bus bar? If it is the only item on sub-panel wrong, is it just a minor or major concern?
It’s only a concern if safety and fire are a concern.
It depends on if you consider electrocution or a possible fire, minor or major.
Your client probably has no clue, and is depending on your report to tell them.
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Major or minor is of no concern to me. It’s an improper installation and should be corrected.
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I struggle with these terms as well, and thinking about doing away with the summary because of it.
Every one’s concept of minor or major is not the same.
My wife is a prime example. It’s “major” to her if I walk through the house without taking off my shoes. It’s “minor” to her if she forgot to tell me she just sent my adult daughter $1000…again! 
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I agree this is prohibited for a good reason.
Hard to say if something is minor or major.
But keep in mind a couple of things.
a) it is a code violation
b) you say we are not code inspectors - okay… it is a safety issue and the panel manufactures will say so. Here is one from Square D. This also gives some reasoning so will not go into that.
http://ecatalog.squared.com/pubs/Electrical%20Distribution/Panelboards/0100DB0705.pdf
c) since it is not allowed - no panel board is ever tested with multiple conductors under the terminals. Not designed to be used with multiples, not tested to be used with multiples, and rules say not to do so.
The terminals are many times listed for use with multiple grounding conductors.
With specific restrictions.
Which include no grounded neutral conductor.
Here are some doubled up neutrals I found the other day and one set was arcing.
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How do you know that they are never tested with multiple conductors?
The highest temperature that I have ever recorded in a panel (over 900°F) was on a grounded conductor. I always recommend repair.
That can easily overheat and start a fire. Call out and defer to electrician.
Doesn’t Square D allow up to 2 neutrals under the same screw? Are there any other manufacturers that allow multiple neutrals under the same screw?
No panel allows multiple neutrals, aka grounded, in a hole. The code specifies one per hole.
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No, Square D does not allow more the one neutral per terminal hole.
.
No.
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It would be red in my report.
I don’t do major/minor.
In this case it’s just noted as a condition in the panel that needs correction by a licensed electrician.
While I’m standing there with the client behind me I also tell them I see it in virtually every panel I inspect, even panels signed off on by municipal code inspectors.
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Same here and why is that?
My understanding is that isolating the circuits becomes a problem and that’s why it’s not allowed. It should be identified as needing correction.