Do I need to follow any etiquete rule if I'm the highest authority in the room? Do I follow those anyway because otherwise 'people will comment'?
This is probably rather primitive as far as answers here usually are and does not directly answer your question, but hopefully it can give you some idea of what you’re looking for until a better scholar can comment.
Those rules certainly were there by the desire of the King, and it wasn’t until much later that French monarchs might have found themselves trapped in court proceedings and etiquette related ceremonies.
The etiquette surrounding the court of the Sun King was designed at his behest, and functioned to display and reinforce social and political hierarchies within Versailles - the King would largely be able to do whatever he wanted (particularly in the case of Louis XIV) but other courtiers would have to follow a more strict protocol - but what Louis XIV wanted and what he did were largely the same thing, since he is among the first of the French absolutists and designed such institutions accordingly.
Versailles function was to place as much of the French government under the specific control of the King as possible. Vassal nobles and other important members of government were invited to stay there, and this had two functions. One, this would allow the nobles to network and to better ingratiate themselves to the King and his family, thus increasing their standing in the realm. Secondly, this would bring the nobles into a more vulnerable space where they were better able to be controlled by the King.
The latter was accomplished through ceremony - such as the waking and dressing of the King. There would be a specific arrangement to who does what during a ceremony, designed to display power and influence as higher-ranking individuals occupied more important roles in the ceremony. For instance, the one who woke the king would always need to be there first (and often slept at the foot of his bed), but would always need to defer his duties to someone higher in rank who then entered, such as the Dauphin. This makes very public the individual roles people play in the mechanical nature of the government, and tented to keep people working against one another to further ingratiate themselves to the King, rather than working together against the King.
As for your hypothetical - yes and no. You could say that the highest authority could violate the rules, but I don’t really see a practical reason for doing so because it might undermine their authority. There is an example with a queen regarding the “trappings” of etiquette: during the ceremony of her dressing, just as she is about to be handed her clothes a higher ranking courtier entered, and so the one who was dressing her handed the queens clothes off to them so that they might dress her. As they did so, an even higher ranking courtier entered, and so formality dictated that they again hand off the clothes so that the highest in rank present might dress the queen. I would imagine that this would be rather comical if not humiliating for the Queen, standing there in her nightclothes as her courtiers (her servants) bumble around handing their duties to each other in her presence.
Essentially however, the King didn’t have to abide by the court rituals and etiquette (they were technically at his behest), but it was very impractical for them to not as it would undermine their position in court. I’m sure it was done in private among family members and intimate notables, but in any public setting (thus recorded historically)? Probably not. It just wouldn’t be useful.