Step 1: Understanding the Concept:
Micronutrient availability in soil is regulated by soil pH.
Molybdenum ($\text{Mo}$) is an essential micronutrient needed by cauliflower for nitrogen metabolism and leaf development.
Its availability decreases in highly acidic soils.
Step 2: Detailed Explanation:
Assertion A is correct.
Whiptail is a physiological disorder in cauliflower caused by a deficiency of available molybdenum.
Affected plants develop thin, strap-like leaves with restricted lamina growth, leaving only the thick midrib, which resembles a whip.
Reason R is incorrect.
Molybdenum becomes chemically bound and unavailable to plants in acidic soils, typically with a pH below $5.5$.
The disorder occurs primarily in highly acidic soils (pH $< 5.5$).
Liming acidic soils to raise the pH above $6.0$ increases molybdenum availability and prevents the disorder.
Therefore, the statement that whiptail occurs in soil pH above $5.5$ is factually incorrect.
Step 3: Final Answer:
Assertion A is correct, but Reason R is not correct, which corresponds to Option (C).