I think it is a controlled group. Because of the attribution, husband is deemed to own 90% of A. So the totals for common owners (Husband and Unrelated Partner) will be 100% for both companies (>80%) and the identical ownership will be 65% (55%+10% > 50%)
I think it time to fluff up the pillow. You thought they had quarterlies due, but in fact they did not. Your clients were very wise not to spend their cash foolishly.