its my understanding as well.
Not that it stops various airports trying to word local regulations to try and imply that the PIC has to do what they tell you to do.
If you have a prang its the PIC's problem end of story.
And it doesn't matter if its controlled or uncontrolled, if a ATCO has told you to do something or you have made it up on your own. Its always the PIC's fault. Any doubts stop apply the handbrake and refuse the instructions. If they become stroppy shut the engines down.