The bottom line is that the judgement you've been referencing is irrelevant. It only seems to place importance on traffic that is on final.
The fact that they took the trouble to discuss the respondent's misconceptions about straight-ins suggests that they did place
some importance on straight-ins, especially when they wrote this:
"The right-of-way rules for landing at an airport prescribe
priorities for landing based on the relative positions of
aircraft as they approach an airport. They cannot be ignored
whenever another aircraft is executing a straight-in approach."
The "relative positions" mentioned there are defined in 91.113(g).
If you still harbor the view that straight-in traffic has the right-of-way by default, you should look at the CFR, where there is no such regulation. The regs do give preference to aircraft that are on final; they do not give preference to aircraft on a straight-in.
What makes you think that an aircraft making a straight-in approach is not on final? From the Pilot/Controller Glossary:
"FINAL APPROACH-IFR− The flight path of an
aircraft which is inbound to an airport on a final
instrument approach course, beginning at the final
approach fix or point and extending to the airport or
the point where a circle-to-land maneuver or a missed
approach is executed."
Most final approach fixes are well outside the normal traffic pattern, and most instrument approaches are flown straight-in. This seems to be a fairly giant hole in your argument.
Even if you continue to believe that a straight-in aircraft is not on final approach, suppose you're on base and you see an aircraft inbound on the final approach course and close enough to be a collision hazard. What difference does it make whether he got there via a straight-in, or just flew a wider pattern than you did? Earlier, you said that the type of pattern entry doesn't matter, but now you seem to be arguing that entering final approach via a straight-in means that someone else has the right-of-way.
If that's not enough for ya, you can read the AC, where it says that straight-in entries should not disrupt the flow of other aircraft:
That's not quite what it says. It makes several statements, some of them mentioning straight-ins, and some of them not. The statement about not disrupting the flow of other aircraft just mentions 'pilots," not straight-ins specifically.
"Pilots should clearly communicate on the CTAF and coordinate maneuvering for and execution of the landing with other traffic so as not to disrupt the flow of other aircraft."
It's good advice for everyone, but there's nothing there that says it's OK to cut off traffic on a long final (aka "straight-in"). In any case the right-of-way rules are defined by regulations, not by advisory circulars.
So, at this point, you have not provided an interpretation or ruling in which an agency or law judge asserts that straight-in traffic has the right-of-way. We've beat this thing up now, and neither of us can find that assertion.
Some of us are apparently not looking very hard. Regarding an agency assertion, you appear to have overlooked this:
"In this connection he implies that he believed that if straight-in
approaches were not permitted, then aircraft landing in
accordance with the airport's traffic pattern need not yield to
aircraft that had not.5 He in effect submits that he now
understands, based in part on discussions with FAA personnel
after the hearing, that straight-in approaches are permissible at
uncontrolled fields and, accordingly, he will change his
operating procedures by yielding the right-of-way, when the rules
so dictate, to aircraft that have not flown the pattern."
The fact that he said he would "change" his operating procedures, partly in response to his discussions with the FAA, implies that the procedure in the immediately preceding sentence, i.e., not yielding to straight-ins, is what he needed to change. There is no evidence to contradict his characterization of those FAA discussions, and the NTSB does not dispute it.
However, you wrote
I don't feel like we should substantiate our view with a legal judgement when you have not substantiated your view with a legal judgement, considering that the regulations and guidance already supports our view.
No, the regulations and case law support our view. The guidance is self-contradictory, inconclusive, and in any case cannot countermand 91.113(g). Some of it is good advice, but it's still just advice.
But, for the sake of discussion, because I enjoy nerding out on aviation topics, and because I'm just simply a nice guy

I will attempt to provide that!
Administrator v. Dibble. It (or at least the quoted language) supports our view that straight-in traffic does not, by default, have right-of-way over pattern traffic. I can't find the text of it online, but I found the following from another case that references it. I'll quote from that in substitution. You can download the rest at
https://www.ntsb.gov/legal/alj/OnODocuments/Aviation/3671.pdf
One of the attorneys on the forum had this to say about Dibble:
"Ironically, the guy they busted in Dibble made a right turn to final, thereby interfering with another aircraft that was already on a straight in approach."
https://www.pilotsofamerica.com/com...uncontrolled-field.103937/page-6#post-2313735
You can do what you want, but if I'm on base and I see an aircraft that's on the final approach course and close enough to be a factor, I'm going to yield the right-of-way. I'm not going to cross examine him about how he got there or whether he made a straight-in.