[pixel3234]

You are arguing from engineering point of view. Even if you come with very solid case, it may not work. Reasons for this decision may not be engineering related, and any reasoning you come up is simply irelevant!

Make sure there is paper trail. If it is medical device or something life critical, and testing is actually legally required, do what you have to do. Maybe start looking for a new job.

But it is your boss decision, not yours!