You folks really need to go back and read the original question. I thought I pointed this out already, but perhaps it was overlooked.
The question is how low below PT altitude constitutes a violation of the regulations.
§ 91.177 Minimum altitudes for IFR operations.
(a) Operation of aircraft at minimum altitudes. Except when necessary for takeoff or landing, no person may operate an aircraft under IFR below -
(1) The applicable minimum altitudes prescribed in Parts 95 and 97 of this chapter;
Wherein, then, is allowance made for flight below minimum IFR altitudes? Is descent below a published minimum altitude such as is indicated in a proceedure turn or the inbound course, or any stepdowns thereafter, necessary for landing? I think not. Not until reaching the VDP, MAP,or such point prior to either when descent below the published minimums is appropriate and legal for the purposes of landing, may one go. Not a foot, not a hundred feet.
Quotations of the practical test standards speak to practical tests, and are tolerances within which one may operate when taking a test for that certificate or rating. The PTS have no governing authority, nor guidance, with respect to the operating rules of Part 91, or any other subpart of Title 14, CFR.
Don't make the mistake of thinking that because one is allowed a certain margin of error on the practical test that this is applicable to real world thinking, nor should one begin to think in terms of what is allowable.
From a regulatory standpoint, one is not allowed to go below the published minimums once cleared for an approach, except for that point when one leaves minimums in accordance with 14 CFR 91.175(c). The prescribed altitudes published for a proceedure apply as minimums when cleared for that proceedure, unless ammended by ATC, and ATC can only do that when ATC has accepted responsibility for terrain and obstacle protection by providing vectors. In the absence of that, and when cleared for a published approach (other than a visual approach), one is beholden to published minimum altitudes on any given proceedure as minimum altitudes, period.
This applies regardless of the meteorogical conditions and visibility at the time the clearance to execute the approach has been granted. Further, it's been established here that not only is an excursion beneath published minimums, except in certain cases cited here, not legal regulatorily, it's most certainly an unwise act to be discouraged and not condoned.