If you look at some of the close ups, you can see part of the holes, so he didn't even cover them well. And since he cut so much of the cowl off, the cowl doesn't reach the tabs.
Comparing those shots to some of the neck moded figures here, you can see that he did cut off more of the cowl than most.
Its still would have been ok if he hadnt glued the tabs. The tabs are supposed to be closer like this and as you can see, the cape would have draped over the holes.
I remember a guy here somewhere in this thread, I think its pennyworth who glued the tabs wrong, he glued it on the cowl and so he had to cut it pretty much exactly like the one you posted Mags but after he put the tabs in the proper place, it looked sweet. But the thing is the glued error was on the cowl, not on the body like the one for sale.