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Interesting. I'm currently in the 2nd year of a 4 year PCP. My plan is to take the car to an independent body place some time in the final year and get it spruced up a bit.
I would have thought the dealer will want to be reasonable on the residual value as their objective at that point is to sign you up to another PCP, and screwing you over on minor wear and tear isn't going to be compatible with that?
They didn't even look at the car I pxed when I took out the PCP... Agreed a price for it without seeing it and I dropped it off when the new car was ready.
You are in some ways right - several of my colleagues have bought cars on PCP and been faced with significant charges at the end of the lease period because they had curbed wheels. If you read the T’s & C’s there is a section about condition and wear and tear.