I know it’s an old topic, I just stumbled into it and decided to have a closer look.
To me, there are two different problems.
The first one is when you access a table with reference. It is indeed not supported, I created a ticket to fix this: SONARABAP-441.
For the second code sample, the implementation of the rule is not following the “flow” of variables, it is not able to track the fact that gt_outitab was sorted before thanks to gt_item. I’m afraid we can not do much currently, as supporting this use case would require complex logic. I suggest marking this issue as False positive.