Are you referring to AC 20-62E, where it talks about discrete electronic components?
Electrical and electronic parts, such as resistors, capacitors, diodes, and transistors, if not specifically marked by the equipment manufacturer’s part number or marking scheme, may be substituted or used as replacement parts,
provided that such parts are tested or it is determined that they meet their published performance specifications and do not adversely affect the performance of the equipment or article into or onto which they are installed. The performance of such equipment or article must be equal to its original or properly altered or repaired condition.
If so, I'd agree... but many people dont (maybe they like making more work for themselves?), and I've seen the LED light issue before and people have tried to get a field approval or one time STC and it's a damn mess.
By the way there's a Cessna rheostat that costs $1,500 that you can buy for $30 and this AC is the lifesaver!