8.05 Approved Ruling (b) says "With a runner on first base the pitcher may make a complete turn, without hesitating toward first and throw to second. This is not to be interpreted as throwing to an unoccupied base." I say this is addressing when the pitcher is in contact with the rubber, since he can do anything once he steps off. The second opinion says that the pitcher must disengage the rubber first

Gerry,

Upon disengaging the pitcher becomes a fielder. He can fake a throw or throw anywhere he wants at that point.

The AR refers to a pitcher still engaged and refers to a pitcher making a play on a runner breaking for second.

--Rich