How relevant can be the major corrections in PhD dissertation?
From this and your other questions, I think you want a fight you can never win. If I remember correctly, you have actually already moved to a different institution and it is just a question of finishing your degree so that you can move on with your career. 

When a king has life and death power over you and makes a demand, the only response is "Yes, your majesty". And you say it with a smile. Even that may not be sufficient, but any other response has a guaranteed outcome. 

I suggest that you write the thesis in such a way that the advisor will accept it. Even, dare I suggest, accept it gladly. Fair it is not. But, you will get to live for another day. 

I don't know exactly how your viva will work or whether you get a chance to respond to any objections made. I hope so. And make the required changes to please the "court". But if not, and the deck is stacked, don't present them with an excuse to condemn you. 

If the situation were otherwise with your advisor being on your side and major revisions suggestions made at the viva (in the public session, not written comments later), I would respond to the reviewers that we (my advisor and myself) considered those and rejected them already for the reasons... 

But that doesn't seem like the situation here. Bowing before a tyrant isn't pleasant. But, perhaps the "madness of the king" will be obvious to others. 

I suspect that, having seen the worst of academic advising, you have some incentive to do a better job of it yourself, provided that you get the chance. Get past this hurdle, however you must. Good luck with it.