This is just my own personal opinion, though i don't engage in partisan politics

There has been so many calculations on the way forward on Kogi election after the death of the APC flag bearer (Abubakar Audu)...
Lawyers,comentators,analyst and all have brought up suggestion and backing it up with relevant sections of the constitution and electoral act.
Some have argued that there should be fresh poll while other argued that the Deputy can step in as the vote belongs to party and not individual.
This is a major case and i believe the decision INEC will come up with will definitely shape our future elections.
INEC declare Kogi election inconclusive and in their words as reported by premium times

The Independent National Electoral Commission has declared Saturday’s governorship election in Kogi state inconclusive.

According to results declared by the Returning Officer, Emmanuel Kucha (Vice-Chancellor of the University of Agriculture, Makurdi), Abubakar Audu of the All Progressives Congress scored 240,867 while Idris Wada of the Peoples Democratic Party garnered 199,514 votes.

Mr. Kucha said the margin of votes between Messrs Audu and Wada is 41,353. And that the election was inconclusive because the total number of registered voters in 91 polling units, in 18 local government areas, where election was cancelled is 49,953.

That figure is higher than the 41,353 votes with which Mr. Audu is ahead of Mr. Wada.

The returning officer said by INEC guideline, no return could be made for the election until supplementary election is held in areas where election was cancelled.
http://www.premiumtimesng.com/news/193724-inec-declares-kogi-governorship-election-inconclusive.html

Based on the above INEC decision, i was of the opinion that what will happen if:
APC decided to approach a court to compel INEC to declare Audu as winner of the election based on the result?
All they need is a proof to compel INEC to declare number of those with PVC that are eligible to vote out of the over 49,000 in the inconclusive area. Since having registered voters of 49,000 doesn't necessarily mean that all of them have the capacity to vote since no one can vote without PVC.
INEC should analyse those that have PVC since that have all the details of collected PVCs from the voters register and if they are less that 40,000 then automatically this means that Audu should have been declared winner of the election rather than declaring that the election is inconclusive.

This is just my own opinion and its open to debate

It Is A Matter Of Sentiments That Inec Should Have Declared Audu The Winner Which I Do Share. However INEC Was Being Careful Not To Get Its DISCRETION Wrong.The Law Only Stipulates Registered Voters And Not Accredited Voters.
No Lie Only Truth!

OP, the problem with this your solution is that, the electoral act only recognises registered voters as it appears in the INEC register and not the list of only voters with PVC.