My opinion.
Headlights
A few owners on here if you look back have complained of them being set too low. Including me.
The failure wouldn’t be a major concern to me if there’s no obvious crash repair.
I also know some mot centres fail on a headlight to get an extra £30 out of you. Happened to me years ago on a 3 year Bmw that had never been crashed.
Tyres
If you look at mot failures, a lot of cars fail on worn tyres. Some owners run the tyres down and wait for the next mot/service to get them sorted out. I bulge may not have been visible to the owner.
If the car checks out with no accident damage I don’t see any concern.
Big plus that it’s been serviced at Vw. Shows the owner wasn’t quick to save a few pound going to a back street garage. Also check to see what tyres are on it. Chinese crap or a brand shows the owner cared.
Don’t forget to check the dsg has been serviced if it’s got one. And also the diff.