I don't follow the 1 inch = 1
gal rule at all; I find it inaccurate as all get out.
After considering adult size, temperament, room needed to move and amount of surface area, I then consider water husbandry and what type of tank (gravel bottom, planted, etc).
For example, one of my tanks is technically somewhat overstocked. However, while my 10g contains 5 neons, 3 dwarf gouramis, 2 otos, 6 cherry shrimp and a bamboo shrimp, it is also well planted, and I keep on top of the water parameters. I do very small water changes weekly to remove extra debris from the substrate surface, but really don't do major changes often at all. None of the fish need large amounts of room, and even the dwarf gouramis get along.
My 55g contains 6 angelfish, 4 loaches and a plec. That one gets a 20-30% water change every week. Up until recently its been a fine set-up. However, the angels have reached breeding age, and the agression in the tank has been turned up. 2 will be moving into my 25g in a couple of weeks to reduce aggression, even tho that would technically leave my tank understocked.
So yeah, I do follow "rules" although they are not written ones. Its worked wonderfully so far.