Step 1: Understand the question.
We must find the two statements that are incorrect about plant tissues and phloem.
Step 2: Test statement A.
Parenchyma is a simple tissue that makes up a large part of soft plant organs like leaves and fruits. This is true, so A is correct.
Step 3: Test statement B.
The well-known book on the anatomy of seed plants was written by Esau. This is true, so B is correct.
Step 4: Test statement C.
Protophloem is the first-formed phloem and it has narrow sieve tubes, not broad ones. So C is incorrect.
Step 5: Test statement D.
A mature sieve tube loses its nucleus, so its work is controlled by the neighbouring companion cell, not its own nucleus. So D is incorrect.
Step 6: Choose the incorrect pair.
The incorrect statements are C and D, so that pair is the answer.
\[ \boxed{\text{C, D}} \]