Which Crossref, would go to support the view that the 'ban' isnt intended to apply to 'conversions' , but only to PK or FKs.
Irrespective of skill or technique, I retain the view that its piss taking & disrespectful to the opposition, as we'd likely never see it in a close score (serious) fixture.
IMO, I don't think they even considered the issue of heel-kick conversion.
But it doesn't really matter what they intended -- the way the Law is written it clearly does apply to conversions, whether they meant it to or not.
IMO it also prevents a back-heeled kickoff, restart, or drop-out, for that matter.