I thought for a moment you might have had a point on a technicality there Cosmo. However I can't find any specific reference to "distress" in the context of PIC emergency authority. Both FAA and ICAO refer to "emergency". Now I will grant you that ICAO annex 10 does lack some specifity, but taken in it's apparent intended context bith MAYDAY and PAN PAN are recognized methods of declaring an emergency. I believe your interpretation is flawed.
U.S. FAA and ICAO pilot in command regulations[edit]
Serving as pilot in command[edit]
Under U.S. FAA FAR 91.3, "Responsibility and authority of the pilot in command", the FAA declares:[4]
The pilot in command of an aircraft is directly responsible for, and is the final authority as to, the operation of that aircraft.
In an in-flight emergency requiring immediate action, the pilot in command may deviate from any rule of this part to the extent required to meet that emergency.
Each pilot in command who deviates from a rule under paragraph (b) of this section shall, upon the request of the Administrator, send a written report of that deviation to the Administrator.
ICAO and other countries equivalent rules are similar. In Annex 2, "Rules of the Air", under par. "2.3.1 Responsibility of pilot-in-command", ICAO declares:[1]
The pilot-in-command of an aircraft shall, whether manipulating the controls or not, be responsible for the operation of the aircraft in accordance with the rules of the air, except that the pilot-in-command may depart from these rules in circumstances that render such departure absolutely necessary in the interests of safety.
In Annex 2, par. "2.4 Authority of pilot-in-command of an aircraft", ICAO adds:[1]
The pilot-in-command of an aircraft shall have final authority as to the disposition of the aircraft while in command.
Both FAR 91.3(b) and ICAO Annex 2, par. 2.3.1, specifically empower the PIC to override any other regulation in an emergency, and to take the safest course of action at his/her sole discretion. This provision mirrors the authority given to the captains of ships at sea, with similar justifications. It essentially gives the PIC the final authority in any situation involving the safety of a flight, irrespective of any other law or regulation.