The Final Report [Spoilers]

Hi everyone! This is my first topic here and hopefully no one's started a similar thread about this yet. If there are already similar topics, would the kind souls here point me to the right direction please? Thank you! :)

I've watched the film three times already, and one particular thing regarding David(confirmed by Sir Ridley that it's him, right?)'s final report has been bothering me since.

I can't help but wonder what plan David's cooking up for Daniels and Tennessee. iirc he said something like "Apart from Daniels and Tennessee, all other crew members perished during the solar flare incident". Why would he broadcast the confirmation of Daniels' survival after she had obviously figured out who he really was? Any fan theories out there?

Cheers!