The judges who interpret the rule book are the authority. The casebook can provide those judges (and competitors) information from which to back up their position if they so choose.

I can see how this rule might be applied if you are both upwind or both downwind, but not if you are headed directly at each other. The rule specifically states "...a port-tack boat is keeping clear by sailing to pass astern of a starboard-tack boat...". You can't pass "astern" of a starboard tack boat when you are headed directly at each other.

This is a tough call and the ruling would undoubtedly be a judgment call where the judges would try to shake the facts out of the two points of view (and if you think your two points of view are 'strange'...it's not at all...it's rather typical).