We sent them back a link of prominent servers that respond to ping.
Including the web server of the expensive agency that had produced the report. And whose web server had an expired SSL certificate.
I do not believe ICMP (ping) is an automatic-fail condition for PCI (at least for certain SAQ levels that I'm familiar with) - however they do show up as warnings, particularly if you can get a timestamp response (to be used in timing-based attacks).
PCI prefers systems that handle CHD be "invisible" to the outside world, in an attempt to hide the systems an attacker might take interest in. Not always feasible (eCommerce, for example), but you gotta jump through the PCI hoops if you don't want to be stuck holding the bag if there's some breach.
They reported a number of purported (non-existing) "vulnerabilities" against said Google site that included that it stopped responding to their probing soon after they started hammering it with sketchy requests... They did, to be fair, point out that this could be a defence mechanism, but dinged it for preventing them from checking for other vulnerabilities.
At least I didn't have to explain why that one was nonsense - it was rather obvious to my client that the agency they'd hired were being idiots. It's not like it was difficult to see either - the domain name of the site they'd hit had "google" in it.
And the system by definition could not be invisible - the ip in question was in DNS and was what you'd connect to the web servers on.
When they told me I informed them I stopped using their vulnerability scanner years ago because they would not allow me to chnage anything in it, including exclusions to icmp time stamps or other vulns Ive mitigated while proper fixes were in the works.
So I rolled my own and use that to audit my systems. They don’t care because “policy”. My c levels will just ask and then promptly disregard all future reports, adding to the noise