As long as you do it very seldom, I've never had a problem. But yeah, policy is don't do it even though the computer does all the calculations for you.
I've done it when I got stuck at a shipper for a long time and they don't allow parking, and used it to find another parking place.
If you spend 8 consecutive hours logging SB it will suspend your 11/14. So start at 0600, do a 30 min PTI, drive 15 min to the customer, spend 15 min checking in/backing Etc. At this point you have 10:45 on 11 and 13 on 14. If the customer takes 8 hours to load you and you log off duty then you'd have 10:45 & 5. If you logged SB then you'd still have 10:45 and 11. Once you drive whatever you drive within that time you then need to log 2 consecutive hours off duty and your DOT break is met giving you a fresh 11/14. That is my imperfect understanding. In 6 years I've used it once and then took a full 10 break because I was beat as I did not sleep during the first 8 hours. I think there is a restriction on how often you can use it, but not certain.
let's say you had some downtime after your 14 and started leaving you with ample time and then your 14 Runs Out. According to the regulations you can split your break 8 hours in the sleeper complete drive time and then set for the other two hours. Therefore completing your 10-hour break
Do you really think regulatory will happen to catch it if you do it? If you trigger a log violation they'll obviously look but if you do it correctly there is no way they are going to review everyone's logs every single day. Plus it's legal to do it anyways so if they say something just plead ignorance and take a slap on the wrist.