long time ago before I met aeroplanes I had met Physics and chemistry and alot of it from an atmospheric view point so I support:
The POH with adaptation to the current circumstances.
There would be appear to be quite alot of evidence that the risk of not apply carb heat enough far out weighs the risk of hyaving it on when you go around.
Personally I teach you cannot have enough carb heat going down wind and whether you need to go back to cold is small fry (you must get rid of any carb ice before the final approach starts) Then carb heat must be on for low power settings as a less then effect pre ventive measure (but at least its step in the right direction). Then to handle the original question I tie the issue odf carb heat on/off to the final stage of flaps decision. i.e do I need it/not need it - m\ake decision and then then carb heat cold