Why is "breaking the game" acceptable when done offensively, but not defensively?

In yesterday's GGG video, they stated that pinnacle bosses should typically take around 1-3 minutes to kill, but with an insane amount of investment, it should still be possible to one-shot them. However, there are numerous boss abilities in the game that are literally impossible to tank, no matter how much you invest in your tree or gear, even going completely zdps where fights would take 30+ min. It's simply impossible from a numbers perspective.

Many players who advocate for extreme power fantasy in ARPG argue against "Souls-like pacing" in the endgame because you're supposed to "feel like a god", which I find reasonable. However, in Elden Ring, it's entirely possible to do an "all-hit run" where you don’t dodge or block any enemy attacks and face tank every single hit including insane boss attacks. The "defensive power fantasy" in ARPG is massively behind souls-like game.

Personally, I’m not advocating for something as extreme. What I’d like to see is the ability to face tank the most insane boss hit, even if I could only do it a couple of times per fight as i'd ran out of flasks to sustain hp. I'm talking about it being sort of a massive milestone you could reach after 300+ hours of investment.

The typical argument against face tanking a boss is that it could lead to low risk or even no risk clears, but isn't one-shotting them essentially the same thing or even way worse? Am i missing something?