Not sure I follow some of this. I fly an ILS down to minima, and land. I happen to break cloud 100 feet above minima. Surely it still counts? Does anything in the FARs say they have to be to minima in IMC? I don't remember that when I did mine.
If I flew it to 1500 feet above minima, then went round, I could understand that not counting.
I cheat: I do most of mine in VMC with an IR in the RHS and me under the hood. I yell "decide!" when I get to the MAP.