I'm reading that as saying that a Judge that is taking a break and watching a match needs to let people know that he isn't watching the game as part of his duties and is just a spectator.
That seems like a distinction without a difference. Can marshals really take a break? If they're taking a break and see someone cheating and/or doing something wrong, can't they simply put their marshal/judge hat back on and then deal with it?
It may be just what you say, but that seems like a pointless thing to include in the rules.
I think it might be aimed at the two extremes in tournament sizes. On the one hand, you have an event like Worlds that probably has a lot of folks that have Leader roles during swiss rounds that become Spectators during elimination rounds because the number of Judges needed for rounds with 200 participants need a lot more people filling those roles than are needed for the top 16 and above. On the other end of the spectrum you have relaxed tournaments where Leaders may be participating. In these smaller tournaments, the judge that is playing his own game at the table next to you shouldn't be observing your game in an official capacity unless asked to resolve a dispute.
Edited by WWHSD