The situation is very simple.
By all means follow the advice in the POH and don't select Carb heat during the approach.
When you have an engine failure due to carb ice on an approach or in a go-arround then don't blame the manufacturer or the author of the POH.
The answer will simply be that it was your fault because clearly the conditions existed for carb icing and that is why it formed. By not following the advvice in the POH to have hot air selected in such conditions you caused the accident.
99% of people having problems making a go-arround have overloaded the aircraft fro the conditions. Every aircraft shoulld have a suitable balked landing performance - that is with gear down and flap for landing. While having hot air selected may reduce this performance temporarily until it is selected cold, the fact that the aircraft can climb with drag flap means it will climb a lot better with approach flap.
So who is now going to ignore the POH advice and only use partial flap settings to land?..........oh sorry, plenty of people doing that already...........and plenty more loading aircraft to such an extent that the balked landing performance is nil.
Pipoer are very clear, if the conditions are suitable for formation of ise then have the hot air selected during approach. Clearly if you don't and the engine fails it is your fault for not recognising the situation.
This is the situation in the UK for most of the year.