Very dangerous to interpret the "intent" of the FARs, unless you wrote them
Lynch says “. . . a person may log instrument time only for that flight time when the person operates the aircraft solely by reference to instruments . . . .”
i.e not when flying visually, which is what you do when you break out above DH/MDA. That last 30 seconds does not count, so the approach cannot be logged, in exactly the same way as you cannot log the approach if you take your hood off 30 seconds before you get to the DH. IMO of course