Hello!
Reviewer reported a bug which I (and any client) can’t duplicate.
I use following such simple code
<?php if ( get_theme_mod( 'custom-logo' ) ) : ?>
<a href='<?php echo esc_url( home_url( '/' ) ); ?>' title='<?php echo esc_attr( get_bloginfo( 'name', 'display' ) ); ?>' rel='home'><?php the_custom_logo(); ?></a>
<?php else : ?>
<a href="<?php echo home_url(); ?>" title="<?php echo esc_attr( get_bloginfo( 'name', 'display' ) ); ?>"><img src="<?php echo esc_attr( get_bloginfo( 'stylesheet_directory', 'display' ) ); ?>/images/logo.png" alt="<?php echo esc_attr( get_bloginfo( 'name', 'display' ) ); ?>" /></a>
<?php endif; ?>
Yes, I asked reviewer for more info but you know how they helpful nowadays (sent me a bigger screenshot)…