The point of the 'rule' is that some things are so repugnant, there's no doing them 'ironically' or 'as commentary'. Hence the goats. If, when accused of goatfucking, you produce a goat and start fucking it, you are a goatfucker not a wry commentator on the baselessness of the accusation. If someone at a rally accuses you of racism (by, you know, association since you are rallying in support of someone with a long track record of racism) and you start shouting a virulently racist slogan, you're a racist. It's super-duper simple. Your interpretation is that yelling 'white power' is not actually racist because... some weird meta-thing. The entire purpose of the rule is to act as a terminating condition in otherwise unbounded meta-recursion.