Borderline informational/low severity, taker bid offers can only be closed after settlement by original makers, so the check for `Settled` offer status is correct but the initial `if` block is dead code and will never be reached i.e., even if original maker offer was not settled, this issue cannot be exploited. Additionally, makers are incentivized to settle original offers to earn maker bonuses from subsequent trades from the original maker offers by takers. Some issues such as 612, 1774 and 1775 have no impact described but I am duplicating anyways since I am invalidating this issue. Assigning as informational severity since I believe this can be seen as simply a waste of gas and confusing code logic.