Laughable, yes, that something like this has to go in national regulations. Sadly we have become over regulated in the apparent interest of our own safety. Here in Oz there is a fetish for flouro-coloured high visibility vests. If you step on to an airfield without one of these you face prosecution. Seriously. The headset rule is common enough in Company Ops Manuals and does make some sense for some types of aircraft I suppose. If a particular SOP causes no hardship, why not just go with the flow instead of bucking the system just to be ornery?
On the other hand if a SOP is contrary to 'best practice' put up a sound written argument to the Chief Pilot to have it changed, lobby via the Safety Group etc.