But.... there are still situations in match play which can dictate a change in strategy. Real situation: I hit my drive 220 yards, but into a lateral water hazard, and still 210 yards from the green (long par 4 hole). My opponent hit second and hit his drive only 70 yards, and about 3 feet into deep rough. Then instead of taking the smart play he tried to hack it out, taking 2 more shots to get back in play while only advancing the ball about 5 yards. He finally made a decent swing and was lying 4 in the fairway about the same distance from the hole as I was after my drop, but I was in the rough. At this point I didn't need to make the hero shot out of the rough, just get down in no more than 4 strokes and he has to do it in 3 to tie me. I played a 9 iron to 100 yards out, then a GW to the middle of the green, 2 putted and won the hole with a double. If he declares his ball unplayable and takes the 2 clublength drop, he gets out of the native rough and probably does no worse than a halve, possibly convincing me to try the hero shot. No telling if I might have pulled it off or not, but this was a case where my play was predicated on the situation - par or bogey had nothing to do with it. At that point I was playing the man, not the course.
Normally I would agree with you and usually when standing on the tee, my plan is to play the hole to the best of my ability, but circumstances are subject to change, and ones strategy should be flexible enough to change with them.
If I hit my drive 220 and had 210 to the green out of rough I'd be laying up to a good distance no matter what my opponent was doing. That is my best realistic play for the best possible score given my situation. If my opponent had crushed his drive and had 150 to the green I'd still eschew the hero shot. Who knows what might happen? He could hit a bad approach into a bunker, take 2 to get out and then 3-putt. If I make my best course management decision I put myself in position of have a chance at winning the hole if he screws up.
I've snap hooked a drive OB, and then had my opponent "strategically" play the hole so poorly I pulled out a half. If he had just forgot about what I did and played the hole normally he would have won the hole easily. Now if I have a 6-footer to win or halve a hole I might grind a bit more than normal, but the strategy is the same.