No one has done immo off for SIMOS so far. Good luck trying to flash with CMD when their "files" only contain scrambled code areas too.
Not true, people with custom tools have.
But even then, to get it done initially (to flash the ECU) immo must be authenticated.
If immo is not authenticated and immo is on, how are you going to flash it in the first place?
Also, OP mentioned INCA - how are you going to flash an unsigned binary with INCA on an ECU that is not in development mode?
Basically, to even try to immo off anything you need:
1) An ECU with working immo authenticated with the cluster.
2) A custom tool (there is no public tool that you can buy that will allow you to modify code area)
And after that you need to get the software.
Thus this topic is irrelevant. Or as the ECU would say "pre-conditions not correct"