I for one am totally for attention heeling. I find as I am heeling, my dog is watching my hip and shoulder movements, therefore really has to have his head up. When the dog is watching you, it is very much focused on you, as opposed to the dog with his head in normal position which may be watching other things.
That being said, I completely understand the reasoning for non head up heeling in the protection portion of schutzhund. But, since I do AKC, and plan on whipping some bordercollie/ golden butts with super flashy heeling, we have to have our head up!