John re: "I'm not comfortable with Ang's proposition that ' "Significant advantage" is always measured against the effect of the penalty taken'.[...] RRS 43.1(b) refers to 'despite taking a penalty, gained a significant advantage'."

It appears to me that the plain reading of the phrase 'despite taking a penalty, gained a significant advantage' directly sets up this measurement and comparison. I don't see how one reads it any other way. 

I never suggested that a protesting boat can delay their OTW protest requirements to make this calculation.  What I am suggesting is that, in the instance that a protester DOES the required OTW steps AND the protestee takes a penalty, that few boats consider or follow-up that the protestee still gained a significant advantage after [despite] taking a penalty (and bring that claim before an Arbitrator or PC).

PS: ... and that the possibility that a protestee did gain an sig advantage "despite" a penalty, logically increases as the penalty decreases. 

Thanks Paul for the quick response.

For better or for worse compliance with RRS 61.1(a) depends on the protesting boat hailing and displaying the flag, NOT on the protestee hearing, knowing or understanding that they are being protested, which could be subject to endless manipulation in a hearing.

Angelo, I think the OP scenario leant more towards  Case 79 When a boat has no reason to know that she crossed the starting line early ...

I agree that once you can get to intentionality, you're getting into  the territory of Case 78 ... she breaks rule 2, and possibly rule 69.1(a), if while using those tactics she intentionally breaks a rule. 

I will try first the "change to Other" approach.  I had defined a second account time ago because of some last minute error testing (some protest decision edit problems), and I still have two account on different e-mail, which can be confusing for event creators or chief officers.  The important thing is to continue publicly to use just one of them, the other has to stay for history access reason (documents, protest decisions and so on) - active or passive, important is that is "invisible" as official for event creators/editors. 

UPDATE: Tried to change one account to "Other". First goal is accomplished, this account is not visible in Official list, the second really no: the "toolbox" menu entry disappeared (My Events with them), so the only way to find my old events made with this account is to scroll or search (knowing the name used for the event) in the Recent Regattas, like any anonymous.  

Thanks, Walter