"2 layers of tape" rule for bats

[Tap]

Talking ASA slow pitch. Just curious which umpires would enforce this rule and which would not, or would enforce it only if the other team raised the issue. With regard to the reason for the rule, is it an issue of safety (e.g. excessive tape by the knob makes the bat more likely to fly out of control) or getting an advantage somehow, or both? And is the rule more appropriate for FP or MP, as opposed to SP?

As a player, I tape my bats and it usually ends up being more than 2 layers just ABOVE the knob, to make a taper. It's more comfortable. I don't think it makes the bat more likely to fly out of my hands and I don't think I get an advantage leverage-wise (it does not make the bat longer).

Are umpires who call players on this, talking SP particularly, doing a service safety-wise and fairness wise, or merely being nitpicky and "looking for boogers"? Again, I am not talking about an attempt to extend the bat's length, which clearly is illegal and should be enforced strictly.

As an umpire, I would not call the "2 layer of tape rule" unless it was very obvious and clearly violated the rule about needing 1/2 of an inch b/w the knob and handle or was an attempt to make the bat longer. But if I am persuaded on this board that it's a major safety issue, I might reconsider my position.