Education

I've been getting a lot of opinions but based on how people read things, but that's not helpful; I've read all the IRS rules on this and it's not entirely clear, so I'm looking for someone who actually has ran into this issue before and knows for sure how the IRS addresses it. This is what publication 970 (https://www.irs.gov/pub/irs-pdf/p970.pdf) says: 

There's obviously a reason the IRS included that exception there. But 90% of people online (here and elsewhere) are saying it doesn't matter how long it takes to get the bachelors degree. Why then does the IRS publish guidance like this? Maybe 90% of people are wrong. But it would be nice if someone actually knew with 100% certainty. Whether or not I can afford to go back to school may depend on the answer.