CRB quite right, perfectly true etc
Although I have always been facinated by people who are prepared to go to their death for the sake of proceedure, the 'suicide' being especially acceptable provided someone else was 'the accountable manager'.
I remember a cockpit conversation with someone who was perfectly happy to die since the course of action was sanctioned and someone else was responsible.
Part of th lost art of captaincy is to know where and when to depart from proceedure/regulation. You can't do that unless you know which way is best to deviate.
Vtoss is for people who can't take all the 'complex factors' into account and feel Vx ('cept for IMC)