I am all in favor of following the rules....and try hard to do so. Yet, as Judge Learned Hand of the US Supreme Court once observed, "the law is an ass."
Following the 'letter of the law' can result in silly situations, or even create a hazard. This is because no code can forsee every possible situation. One does have to consider things both in context, and from their intent.
That said, rules usually have some sort of logic behind them, and are often derived from experience- so one ought not disregard them lightly. One simply must do his homework, and not simply assert that "it'll do."
There is the principle that you can delegate authority, but not responsibility. Just because the AHJ, engineer, customer, or UL say something is OK, that does not relieve you of your responsibility. In the end, it's your call.
"Self government can't work without self-control."
