M/B uses the word ipotizzato, which does not mean "hypothetical". The word ipotizzato is another word that doesn't exist in common language. It's legalese, it's technical jargon.
It is a neutral word, in the sense that it does not express any position on the part of the judge or lawyer within the statement in which it is used. An accusation, a charge or the evidence of a crime, if it refers to a crime which has been identified as specific or to a specific person, is called ipotesi di reato. Judges never talk about crimes, they always talk about hypotheses of crime. Like it or not, this is the talk. It does not mean that the judge agrees with the hypotheses, nor that he disagrees with it, neither that he thinks that the crime or evidence is certain, nor that he thinks that it is uncertain. It does not put any distance between the judge and the hypothesis reported. A kind of politically correct of judiciaries which is actually meant as technically correct. It is in fact meant to express the absolute neutrality of the judge within a specific phrase, his being external to it, in the sense that it expresses the point that that when a judiciary uses the terms ipotizzato or ipotesi di reato, within that phrase he is reporting something while not mentioning his own position at all. I mean, no position at all can be inferred from the word ipotizzato. Not a judge's belief, and not a doubt either. We don't know if he agrees, or if he disagrees. It is a technical word designed to avoid any possibility of inference from it regarding the person who reports. It has become a normal reporting jargon.
The use of the word ipotizzato is normal in all sentences, both guilty and non guilty ones. Obviously the use of the word in some phrases does not change a iota about the fact that B/M states certain things as factual findings. I don't see how you may think you could deny B/M statements. There's no way you could deny them.