I've heard a few stories of judges writing things like "outstanding horn section!" when there were no horns on stage and the parts were covered by another instrument.
Also heard stories of judges writing "need to hear more tuba!" when there were no tubas on stage but the parts weren't (or inadequately) rewritten and covered.
Heck, many grade 1-2 pieces have lines that are horn and tenor sax. I don't usually have enough players for a tenor sax so I rewrite the needed parts for alto and make an alto 2 (or 3) part for a couple kids to play.