Quid. "An abort at 80-100 knots is no problem".
I agree. The problem arises if afterwards you are on the carpet with a please explain in front of a government flight operations inspector - or a commercial manager who wants your guts for garters for frightening the passengers with an abort - because you used your good judgement at the time - whereas Mr Boeing states that above 80 knots is considered a high energy abort and that it is not recommended unless for fire, engine failure, take off warning or you think it won't fly. I have witnessed court cases where the lawyers use the manufacturer's manual to hang someone out to dry - regardless of the decision of the pilot to vary from recommended procedure.
I prefer to work on the theory that if you have thrust (good acceleration), your take off performance sums and flap setting are right, and a serviceable artificial horizon or more, then with correct knowledge of attitudes for various speeds, it is safer (in general) to sort out the problem in the air.
The reason that I first started this subject was because I have seen several "incidents" in the simulator where crew confusion has reigned momentarily (5-15 seconds) when the 80 knot call has revealed a serious ASI error - or misread. I believe that the subject should be amplified in simulator briefings and the solutions thrown open for free discussion.
And by the way, reading back through my old 1976 B737 Boeing manual (nice to read original thinking rather than the carefully worded, dumbed down prose of modern manuals), the 80 knot call was purely an airspeed check. It was not an incapacitation check per se. That was added in as an after thought by some companies.