The original PCN was deemed delivered on 19/5 which is more than 14 days after the parking event, and so liability can not be transferred from the driver to the registered keeper, if the driver was not identified. I can’t work out whether or not the driver was identified in that appeal you sent. You may have submitted the appeal “as driver”, for example.
Smart would have said that the PCN was “issued” within 14 days, so compliant with the legislation, but that is their current fib, it is untrue. So your appeal on this basis would have been denied anyway.
If you think that “we” doesn’t identify the driver - it doesn’t - then you can construct a defence to the future court proceedings, and with a strong defence the case will be withdrawn before it gets to court.
It would be interesting to see if the IAS upholds Smarts untruthful claims, and I believe that the process will cost Smart some ££ and its result is not binding on you.