I don't think anyone has said that there is such a restriction. The issue under discussion has been whether upon reaching DH/DA you are permitted to take the time for one last look outside to find the runway environment before initiating the missed, thus descending below DH/DA (albeit ever so slightly) before initiating the missed, and the regulatory answer is "no."
The regulatory answer is yes. You appear to be laboring under the misunderstanding that one must decide to execute the missed prior to reaching the MAP, which on an ILS is DA/DH, or that one must begin executing the missed prior to that point.
The regulatory answer is that if, upon arriving at the MAP, one does not have the necessary visual references to continue, one must execute the missed approach. Not before. The decision is made at the MAP, because one can descend to that point without having the necessary references. If, upon arrival at the MAP, one has the necessary visual references (ala 14 CFR 91.175), one may continue. If at that point, one does not have the necessary references, one must execute the go-around.
One may not operate below MDA without the required visual references, but the language for DA is different; one may not continue the approach. If, upon arrival at DA/DH, one does not have the appropriate references, one must execute the missed; this is not continuing the approach, but is transitioning to the missed approach segment. During this time, there is no regulatory restriction from descending below DA/DH. None. Decision altitude is the decision point whereupon which one either continues, or initiates the missed. In either case, one will be below DH. One may end up going all the way to the runway, especially if one has passed DA while using the approach lights as a reference, and upon reaching 100' (not a Cat II approach), one doens't have the necessary visual references to go beyond. Thus, one may continue using the approach lights and end up going missed at 100' on a Cat 1 procedure, just the same as executing the missed at Cat 2 minimums. No difference, and in neither case is one prohibited from continued descent while transitioning to the missed.
As previously noted, our own AOM states that the aircraft may briefly touch down. It can, and sometimes does. This is not a violation of the regulation, technical, or otherwise.
However, the reference from his FOM is consistent with my understanding of what sometimes (or perhaps in some types, often) happens on a Cat II missed from 100 DH.
Or executing the missed at 100' on a Cat 1 approach, too.
It's called the decision altitude, not the "look-see-and-then-decide" altitude. And the regulation is clearly worded -- unless someone thinks the word "immediate" gives one latitude to do something else first.
One can't make the decision until one has arrived at that point in space and has seen whether the necessary visual references are there. That's implicit in the decision. One can't decide prior to reaching that point, if IMC and not in contact with the necessary visual references, unless one is clairvoyant. Upon arriving at DH, one must decide, based on the ability to see the visual references at DH. If one can't see them, then one executes the missed. This takes time, and during that time the aircraft will continue to descend.
If I make the decision, I have to verbalize the decision: "Go around!" Then issue commands: "Set go-around thrust!" followed by "Flaps 20!" While those commands are given I must rotate to 9 degrees nose up pitch attitude. At that point, it's a waiting game until a positive climb is established. Once a positive climb is registered on both the IVSI and the altimeter, then we can call it, and raise the gear. That period of time between calling for the go around, configuring the airplane, rotating, and waiting for the descent to be arrested, and achieving a positive climb will be marked by continued descent, eventual arresting, and finally a positive climb. Meanwhile, the airplane is headed in the direction that Newton's first law dictates it will go: remaining in motion until acted upon by an outside force. The time it takes for that outside force(s) to take effect mark continued descent below DH, and this is quite legal.
"Immediate" is not synonymous with "instant."