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I bought this SUV new in May. Like most modern vehicles of this type there are tail light lenses in the rear wings but also a segment in the tailgate on both sides. In the last month or two there have been cracks appearing in the lenses in the tailgate. These cracks are now all over these lenses with a certain symmetry on both sides. There has never been an impact to these lenses. The dealer at this point is claiming that there must have been an impact so is saying it is not a warranty issue. These lenses also contain the reversing lights, which had a little condensation inside them from day one. The car is Black and is not garaged. The continuation lenses in the rear wings are perfect.

Perhaps the cracks have occurred due to impact when the tailgate is slammed shut? If this is the case, this would indicate that the lenses are not fit for purpose and should be covered by the Consumer Guarantees Act. However, the problem you have is trying to prove this.
I can recall a similar situation many years ago with a "premium" brand of vehicle, with the manufacturer denying there was a problem and blaming the cracks on impact damage (as in your case) - until numerous owners complained of the same problem and they finally acknowledged there was a problem and the tail light lenses were upgraded - and replaced under warranty.
Perhaps it might pay to check with other owners to see if this is a recurring problem, in which case you have stronger grounds to make a claim against the manufacturer.
Otherwise, you could try taking the matter to the motor vehicle disputes tribunal, but without any proof of the cause of the problem, it will be difficult to convince the tribunal to find in your favour.