#11=IFCGEOMETRICREPRESENTATIONCONTEXT($,'Model',3,0.001,#7,$);
#12=IFCGEOMETRICREPRESENTATIONSUBCONTEXT('Body','Model',*,*,*,*,#11,$,.MODEL_VIEW.,$);
#13=IFCPROJECT('2Ndyd$OSX7s9A04nc4lyye',#1,'ifc silly sample scene - project','Demystifying IFC with a playful scene using diverse building elements and compositions.',$,$,$,(#11),#14);
#14=IFCUNITASSIGNMENT((#15,#16,#17));
#15=IFCSIUNIT(*,.LENGTHUNIT.,.MILLI.,.METRE.);
#18=IFCPROJECTEDCRS('EPSG:32760','EPSG:32760 - WGS 84 / UTM zone 60S','WGS 84',$,$,$,#19);
#19=IFCSIUNIT(*,.LENGTHUNIT.,$,.METRE.);
#20=IFCMAPCONVERSION(#11,#18,729013.3488297004,9063992.684697364,1.3000000000000018,0.4999999999999999,0.8660254037844387,0.001);
So I believe the warning is wrong, the model should pass the validation.
The attached IFC file: Building-Architecture.zip has the following data:
So:
However, it results in this warning:

because of the rule: GRF005_CRS-unit-type-differences.feature
Since the scale is defined as:
ifc-gherkin-rules/features/rules/GRF/GRF005_CRS-unit-type-differences.feature
Line 17 in e2b27c1
Therefore:
So I believe the warning is wrong, the model should pass the validation.
cc: @janbrouwer