Very true. It is always prudent to evaluate your situation individually and think about what takes priority. There are other cases as well in which it will be more prudent to take your seat belt off first, such as getting a child out of the back seat and ready to escape (as you pointed out in another thread).

Those situations, however, should basically be considered exceptions to the rule, IMO. Sort of like the "stay with the vehicle except..." and "shelter takes priority over water except..." rules.

If your car lands upside down, the driver's side window is against the ground or otherwise blocked, or you need to secure a child from the back seat, the seat belt will pretty obviously be stopping you from doing what needs to be done. Hopefully, you will be calm and collected enough to realize that this is the case and take appropriate action.