Since comm failure is an emergency, you as the PIC are already granted the ability to ignore ANY regulation, as long as it is germane to do so in the handling of the emergency.
Oooh! Absolutely not true, and a very big mistake to assume.
For one thing, any time you are involved in an "emergency," you may be required to defend your involvement and actions. It may or may not be an emergency, and the extent to which you deviate may certainly come under scrutiny.
For another, you do
not have carte blanche authority to deviate from any rule or regulation. Only that necessary to meet the requirements of the emergency, and you may be required to justify your actions. If a determination is made that you actions were not justified, you are indeed liable.
Further, the stipulation in 14 CFR 91.3(a) pertaining to deviation in an emergency, is applicable to
Part 91, not to FCC regulation.
In a true emergency, use of a cell phone is certainly not going to result in a penalty, but it's very wrong make the assumption that anything you constitute to be an emergency authorizes you to deviate from any rule or regulation. It just isn't so.
On the former subject of this thread, it's not about cell companies not being able to track you. It's about lighting up several cell towers at one time. Coverage areas and tower arrangements are predicated on reception by one tower at a time, and are predicated on the specific areas and terrain features. Often people ask why they can climb a mountain and use their phone, but not use it in the airplane. It's not a function of strictly altitude above the valley surface, but of being in a positioin which is outside the design coverage for the towers.
Use your cell phone in an airplane, and you're in a position that no engineer could possibly have conceived when setting up the cell network. Cell phones can be shut out of the system, a greater battery drain can occur, you can be billed or penalized (it does happen), and you can cause service interruptions for others.
It's not just cell phones in airplanes, but any personal electronic device. A CD player puts out frequencies that interfere with VHF navigation, and incidents have been reported of navigational interference by cell phones, CD players, personal computers, and other devices.