What is interesting here is that when you are actually out at the runway at any given airport on any given night that vast majority of crews (even DAL crews) exercise courtesy over blind rule following when it come to this issue...That really says it all does it not? Those of you holding onto the regulatory/FOM argument here (as technically correct as you are) are in the very small minority out on the line. I really don't think statistically, and this is only a guess, there is any justification for either argument. To me this makes it an issue of courtesy. It's really easy to sit there and say "just look away" until you happen to be randomly looking in some direction at something and then suddenly your eyeballs are getting nuked by strobes when the aircraft in front of you turns them on..The "look away" method is only effective to a degree.
Myself and the best pilots I fly with tend to look at things like this as such: Take a particular rule, such as this, and hypothetically remove all regulatory aspect to it. Would you still follow it without a second thought? If so it's probably a damn good rule. If you would question it or disregard it if it wasn't regulatory then you've probably got a rule that needs to be updated or done away with entirely. 95% of our rules, procedures and FAR's are there for a very good reason. But there are a few of them here and there that need to be moved to file #13.