The FO is very important and their input needs to be heard. There are accident reports where the PIC didn't listen to the FO and they crashed. (look fwd to your list btw)
I agree this is why that statement exists in the OM.
I just disagree that any 'FO command' requires to be blindly followed in all cases all of the time. As stated in this thread, there are some very low experience levels in the RHS.
There are many first time experiences that these new FO's get to see these days, in a modern jet with hundreds of people down the back. This is where in some circumstances the safe outcome will be achieved by the PIC drawing on his/her previous experience.
And it is why the sole responsibility rests with the PIC.