Folks,
I'd been unable to get onto the website as there were internal server errors. Looks OK today.
I received a replacement cap from ESM and this too only goes in half it's thread depth in both fitted and extracted Master Cylinders.
Note that both caps are coated black.
I sent the following photos to ESM of the 2 caps "fitted" in the MC that is actually in the car

- Cap 1.jpg (819.88 KiB) Viewed 11075 times

- Cap 2.jpg (815.93 KiB) Viewed 11075 times
This is as far as they both go in without forcing the socket beyond what I felt was "reasonable force".
I've also taken pics of the caps fitted in the extracted MC as it is easier to see the thread depth

- First cap received.jpg (407.25 KiB) Viewed 11075 times

- Second cap received.jpg (338.3 KiB) Viewed 11075 times
The 2nd cap has some sort of thread damage (silvery colour).
ESM have now tried a 3rd cap, at their end, and fitted it to a brand new MC and this fits and they sent me an image

- ESM test on new MC.jpg (69.06 KiB) Viewed 11075 times
I was offered a refund or to try this 3rd cap - I've opted to try the cap.
I suppose an alternative would be to fit a number of fibre washers, to the cap, to take up the depth of thread that doesn't screw in.
Phil, thanks for giving info on the thread size - I can confirm that both caps are 20TPI, but the thread shape doesn't look right (have not been able to take an image of the screw gauge placed against the threads).
Please note that this cap will be drilled and tapped to take the Gunson's Eezibleed system and would then be removed after brake bleeding.
Unfortunately, this 3rd cap did not arrive on this morning's post, so the Low-light will not be going to the local Fayre on Monday
Have a great Bank Holiday weekend,
George.