Yeah I guessed so, but surely you can't sell it with an MOT.

(Sorry for calling you Shirley!)
I would think you can

but the new owner would have to make sure he rebuilds it with all the required items, or risk prosecution for defective or missing items.
 
Up to the end of last year, we got some reasonably decent feedback with files flagged at DVLA ready for change of ownership requests and at least one new owner visited (Dec'12). The note below from AVCIS for example...

On another note, we have had our first success. I visited someone who had taxed one of the ID's that sold on E-bay back in November. When we arrived at his house he had the number plates, vin plate and a tax disc proudly displayed on a totally different vehicle. We are in the process of trying to find out the true ID.
All was looking good and then at the turn of the year, the pro-active guy went back to force and they didn't replace him. Since then, I've had no feedback, to the point where I was wondering why we all were bothering. I'd left a phone message for the AVCIS chief constable basically asking should we bother but no return call.

Almost as a last ditch effort, I started copying the 'Intel' email address with everything sent to 'rural crime' and low and behold last week, I get a response along the lines of 'we've passed to the local force to investigate' ..... progress at last :)

Just yesterday I got a note from a new guy in the rural crime section saying that everything is logged but resources and in some respects his ignorance on what to look for on AVCIS part is hampering progress. Hoping to try to find some time to meet him and go through the basic stuff but might need some help from folk on here at some point as I'm far from an expert.
 
Don't if many are in the group on facebook "land rover south west" theres a bloke selling an ID on there as blatent as anything.
 
land rover defender 90 chassis and id x 2 200 tdi 300tdi td5 breaking | eBay

The ad text

'hear i have for sale 2x land rover 90 chassis and 90 id's. as you can see from the pics the chassis are in terrible condition, that bad i have had to sweep them up and put them into a bucket! however the id is in slightly better nick. one land rover is a c reg and one a h reg. the pair of land rovers are for sale. you are Moore than welcome to view but the chassis doesn't look any better in the flesh than it dose in the pic. 07712335325 north wales'
 

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