So, if the condition is:
contingency plan is not complying the customer target, due to the lack resource (budget, infrastructure, etc.), but after that we issue the reaction/corrective plan to improve the plan (e.g: providing the required resource etc.) and the plan is known by the top management.
If the situation is like that, will that be a problem?
Sure if the top management shall provide the required resources to comply the IATF and customer requirements.
But if the resources was known to be not meeting the target as planned in the early of the planning. I dont think the leadership of the top management will the finding.
But sure if there was a non-complying in the contingency plan, the reaction/corrective plan shall be necessary.