In all the games I have been a part of this rule has been ignored. The DM's come to the same agreement that SR shouldn't be a negative to players, and forcing a front line fighter who has SR to stop attacking to lower SR just for healing or any other buff is pure hookiedukes. Essentially just making the lowering SR a free action bit even then we never dictated or had to say it outloud that we lowered it to receive healing. I'm usually a rules lawyer but I'm going with this one is just not right.
