Jim Macklin wrote:
Yes, I know that no FAA lawyer dies when a aircraft has a
CFIT during an IDP after an engine failure.

Any competent pilot will consider such "details" and adjust
gross weight, weather or other parameters because pilots
[and passengers] die, not FAA lawyer.


If you are implying that some FAA lawyer wrote that language, you have
it wrong. That advisory circular was written by some pretty sharp FAA
ops folks who are trying to inform a misinformed aviation community.