Sorry, but I am "that guy" who secretly listens to his ipad tucked away in the seat pocket. I route my earbud cord to the armrest so it appears that I'm listening to the in-flight audio. Very rarely do I get called out.

Sometimes I'll put my earbuds in and purposely leave it not connected to anything just to see if the FA will ask me if it's off.

It's a silly game for a silly rule.