Hi John.
I went to the lengths of asking the DVLA. Equally a bit wooley. I've sent you an email.
But saying the same thing. Basilally not needing an MOT for 3 years.
Then got my tax reminder through. No need for MOT. Renewed online all ok and checks they do passed. With no MOT.
I think it will depend on what people fill out on the forms. Some might fill out the section, "date of manufacture" as the donors year, not the year I intended the car built and going for it's first SVA.