No one wants to break an arm in a grappling match. If it's a MMA match then breaking the arm maybe necessary.
I would never want to break anyone's arm ever...but if you're caught and you refuse to tap, especially in the final of the biggest grappling tournament in the world, I'm going to break your arm and would tell anyone else to do the same thing. It is the man caught in the submission who has chosen not to tap, he can prevent his arm from being broken at any time by tapping. If you're too proud(read as stupid) to admit you've been beaten, I won't feel bad about it.