Yes, I was aware of that section. However, it still notes that a REASON must be given for every item or sub-item that is listed as 'not applicable' or 'unavailable'. However, I was assuming (huge mistake, I know!) that 'Because we don't want to' would not qualify as a valid reason!
However, I do agree with your belief that many companies will try to use that section as a 'loophole' to not provide information that is supposed to be provided per the guidelines.