I'm sorry, but as someone who has routinely practiced forced landings down to 100' I totally disagree with the above opinions. You cannot always tell how a PFL is going to pan out until you are well established on final which I would suggest takes you some way below 500'. At 100' YOU KNOW whether you actually would have made it and also get a damn good look at the field - was it actually a good choice in the first place?
As for 'if it ain't broke don't fix it' - I think, and obviously the AAIB agree, it is and needs review urgently.