AD compliance seems to me to be an oddity in the US.
The owner is deemed responsible for airworthiness in every area for his aircraft, including AD's. But then the IA performing the annual is also made responsible as well for AD's, due to certifying the aircraft "airworthy".
What if Mr Owner doesn't want me to perform the seat rail AD on his 172?
Every other time beyond annuals, you certify only what you did, nothing more or less. Why should it be different for annual inspections?
Here in Canada, the annual is just another maintenance event that gets certified the same way: "The described maintenance has been performed in accordance with the applicable standards of airworthiness". Mr Owner wants the seat rail AD performed on his 172 at this time? OK, bang, done, added to the annual maintenance entry, same certification, but is a distinct separate item. Mr Owner does not want to perform the ignition switch AD? OK, bang, not done, not included in the entry.
I don't worry too much about AD's here as it is legally not my responsibility as a maintenance provider.