The BBC said, quite categorically, that if EM had said, "as our report demonstrates.......", prior to her comment, her comment would have been perfectly acceptable.
I can you exactly they said;
https://www.bbc.co.uk/contact/complaint/newsnightintromay26
Summary of complaint
We received complaints about the introduction to the programme.
Our response
We would like to make absolutely clear that Emily Maitlis was not ‘removed’ or ‘suspended’ from last night’s programme, despite much speculation to the contrary. She herself has tweeted that she ‘asked for the night off’.
The BBC must uphold the highest standards of due impartiality in its news output. We reviewed the entirety of Newsnight on Tuesday May 26th, including the opening section, and while we believe the programme contained fair, reasonable and rigorous journalism, we feel that we should have done more to make clear the introduction was a summary of the questions we would examine, with all the accompanying evidence, in the rest of the programme. As it was, we believe the introduction we broadcast did not meet our standards of due impartiality. Our staff have been reminded of the guidelines.
Newsnight has a long-established and recognised reputation for excellent journalism, for scrutinising arguments and for holding power to account, which it does on a daily basis, including the night in question.
Our editorial guidelines allow us to make professional judgments but not to express opinion.
The dividing line can be fine, but we aim to say so if we think we have overstepped the mark.
The introduction to Newsnight was intended as a summary of the issues that would be explored, with all the supporting facts and evidence, in the programme. But as broadcast, it risked giving the perception that the BBC was taking sides, and expressing an opinion, rather than being impartial.
It said that ‘the country’ was ‘shocked the government cannot see’ Dominic Cummings broke lockdown rules; that he ‘made those who struggled to keep the rules feel like fools’.
But there are some who do not share this opinion, nor think that the issue is a ‘scandal’ or the Prime Minister has displayed ‘blind loyalty’.
By presenting a matter of public and political debate as if the country was unanimous in its view, we consider Newsnight risked giving the perception that the BBC was taking sides - or that the introduction constituted the presenter’s opinions, rather than a summary of the journalism which would follow, which explored these issues rigorously and fairly and, crucially, with the supporting evidence.
This is not a question of apportioning blame to anyone.
It is a question of accountability to our audiences.
Our audiences hold the BBC in high trust, not least because we hold ourselves to exacting standards, and we do not want to forfeit this by ignoring our own rules.