BGO's haven't received any guidance on this issue --but I would expect that USNA will use all available information. In other words, if you have an 1180 , they aren't going to disregard that because someone tells them they want to retake it because they hope to get a 1400.
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"A Midshipman does not lie...." Seriously, it is unlikely that not taking the SAT/ACT is going to help a candidate. This is merely a recognition that USNA isn't going to DQ a good candidate because they can't take the SAT/ACT. USNA has Admissons Counselors assigned to each Region, and I would expect those representatives to be monitoring what's happening re: COVID in their area area.
Bottom Line -- don't try to game the system, thinking that you will benefit from not taking the SAT/ACT. This is simply a recognition that some very strong candidates would be excluded if they weren't able to take the tests. The formula for success hasn't changed -- strong grades, strong SAT/ACT, leadership , athletics, and community service will make you competitive; and having all of those factors > the rest of the candidates (and of course, having a Nomination , passing the CFA and medically qualified) will (usually) get the Appointment.