The Boeing/FAA argument is that suitable application of full rudder with an upwind failure at max x/wind will realign the a/c downwind of the centreline at best and at worst should be airborne by the time the a/c leaves the runway.
The ARB argument has sliding scale reductions which would impinge on payload.
Guess who most airlines/States follow?
To be fair, you have to have both a failure right AT V1 and a max crosswind to cause the problem. The FAA say that this is statistically highly unlikely. For the past 35 years of my career they've been right.
G'day