There is no evidence that the individual has done anything wrong as far as hmrc is concerned.
If the business was loss making (that could be after reasonable salary is included for director) and the director wasn't willing to fund the business - they may well have simply advised hmrc of start and end date and that there are no funds to pay to submit accounts computations - they may well have submitted accounts and computations to hmrc only unless you know otherwise - or reasonable evidence the business was loss making which would probably suffice for hmrc if company doesn't have funds for formal set of accounts.
The individual would be more in hot water for trading whilst knowing the business was insolvent or if they didn't make clear that it was a limited company you were engaging. Proving a business is knowingly trading insolvent is the hard bit - but if a builder took multiple deposits and withdrew those funds for anything other than reasonable salary in the knowledge they couldn't fulfill orders there may be a case - again its unlikely hmrc / insolvency service will do much if its just one complaint - but who knows.
I wouldn't disagree with your logic though the threat of reporting may scare the individual.
really the law should be changed so directors have some basic reporting obligation to make to the insolvency service when a company ceases and doesn't formally liquidate - stating basic summary of financial position IF there are any liabilities o/s. Make this public and at least the shysters out there have some obligation rather than being able to say nothing or company has no funds end of.