I never said it was unrealistic, simply impractical. Basically I was pointing out how general the guideline is, when it seemed to be referred to quite specifically. Hand tight is not quantitative, and not every application is a fresh, clean, undoped set of threads.
I don't think we are looking at this any differently. Your added tolerance of +/- 1 turn puts you in the same boat as my description of lining up the fitting to accommodate a certain direction. I didn't specify to be within 3 turns after hand tight, but the norm in my situation is a minimum of 3 turns.
My point about pipe runs not being straight simply refers to having to use fittings (90s, 45s, etc). If you follow the guidelines and simply go hand tight, then 3 turns, there is no telling which direction the fitting will be facing (compounded by each successive fitting). If you simply keep within 1 turn and place the fitting in the direction it needs to be, then you did exactly as I already described instead of explicitly following the guidelines. Either way, neither the guidelines, nor a certain amount of torque can be used to calculate the depth.
I think the OPs question was answered, and a very general guideline nitpicked.