My plane has many ADs that are not applicable due to serial number, manufacturer of an accessory, etc. I've checked the list and confirmed that they are NA. Neither I nor any previous owner has had a mechanic create a logbook entry stating that those ADs are NA, and I don't see any requirement to do so. Heck, where would you stop? Do I need to list all the Mooney ADs and state they're NA because my plane is a Beech?
The issue comes down the road when an unfamiliar IA looks at your plane 5 years from now and wonders, did they comply with this AD or determine it was not applicable? We have a master list of potentially-applicable ADs that indicate which ones are applicable to our plane. This is more with who should be authorized to determine applicability than whether or not applicability should be recorded somewhere.
Our airplane managed to ground itself a couple days ago for unrelated expensive reasons (flap track bracket crack caught on preflight), so we have plenty of time to comply with this...owning a 46 year old plane will be fun they said... (For the record, we go easy on the flap speeds, this is just a **** happens moment.)