People must avoid mixing up legality and practicality/sensibility.
Flying above a solid overcast which extends all the way to ground is no worse risk-wise than flying on a real proper night.
I almost never fly at night, but I will fly above an overcast. 99% of the time the IMC does not extend to ground but if it did, one can run a GPS with a terrain map and glide down into a valley - sounds very dodgy but it is still better than flying at night
The finer legalities like whether a distant hill is sticking up through the cloud, or whether you are meeting cloud spacing requirements, are completely unenforceable. The important thing is to stay safe. Obviously one cannot navigate with map+stopwatch above an overcast but most pilots who actually go places have moved on long ago.