eg A ventilator that was new, in storage for 11 months then put into clinical use for a month - is the PPM due in one month or 12 months from the first clinical use date? The warranty would certainly be from the purchased date but if it's not been used why change parts?
It would be extremely irresponsible to take any equipment especially a ventilator out of storage and put it into clinical use without performing a full service, regarding a risk assessment this has already been completed by the OEM hence the service periods that they give for their equipment.
You may have also noticed that the OEM does not state 12 months plus 30 days.
It does appear that the '30 days' is a BME myth.