Although the poll hasn't ended quite yet, it will very soon. Almost 90% of the votes where on the right of way boat. You can only make "a tactical rounding" if you have mark-room and are right of way boat. I think this is consistent with the way the original working party intended the rule to work. On the website of the Australian Yachting Association I came across the presentation they gave at the November conference in Madrid.
On page fifteen they have a sheet on the issue of markroom. The inside boat without row is not exonerated for breaking rule 11 if she takes more room then she's entitled to:
You can download the whole presentation here: Section C presentation Nov08.pdf.
Also in a new post on the BI STAR blog a post is published on Case 20 from the US Sailing appeals book. Again the the inside boat is dsq'd for breaking rule 11. Go to: New Appeals Are Published
Unless someone brings me compelling arguments why a boat has the right to more room then needed to sail TO the mark I'm going to 'judge' protests with this principle.