You do understand that if you declare a PAN PAN for encroaching on your final reserve (or whatever CASA arbitrarily decides you require on board) then you're committing an offense? And this doesn't concern you?
I assume you mean Mayday. If I have to declare a Fuel Mayday, then I will quite happily stand up in court and defend myself, because I know that it was because of circumstances beyond my control (which doesn't include pressing on because the wind's stronger than I thought it'd be).
For a remote area operation, there is also a risk to safety in diverting to an alternate and potentially needing to stay overnight in extreme conditions waiting for the required fuel or help to turn up.
All the more reason to use the responsibility and authority bestowed upon you by your licence and carry more fuel...
If you don't like the rules, email Glenn!