I have previously called in unfit for duty when I have been unable to rest, or my cumulative fatigue is so great that I am in no fit state to operate.
However, one can never say for certain that controlled rest may be needed.
When beginning a duty at 1am body clock, one may feel OK. Then lo and behold a couple of hours later, the body crashes and needs sleep, so controlled rest is taken.
I use controlled rest not because I'm unprofessional, but because I'm a human. I use it to protect myself from fatigue and its long term affects. I fully encourage the use of as much controlled rest as possible. At the end of the day you get one shot at life, and I am sure there are studies proving that irregular sleep is bad for your health. Being a hero and staying up all night, is kinda daft in my view. Controlled rest makes me feel better, and I have no qualms about using it. Regardless of how well you rest in the time prior to flight, the body's circadian rhythm still functions. I would argue using controlled rest is more professional than not, as it increases the body's ability to deal with problems and reduces fatigue.