If we're going by the CRD entry, it seems Final Triumph is doing more than resolving a skirmish using vitality. If there was a card that said "Bearer may not be overwhelmed unless his vitality is tripled" then that wouldn't work, either. Personally, I'm in favor of making skirmish resolutions the same regardless of which attribute is being used to resolve that skirmish.
I believe that CRD entry is just stating in a overly complex and overly restricted way: "Don't compare strength like you've always done before! Compare vitality when resolving this skirmish! This is different!" I believe when the part that says "Only cards or effects that increase or decrease strength directly would alter the resolution of a skirmish." was written, it was oversight of the author, who was likely only thinking about determining the winner/loser, etc. and not about the card
The Tale of the Great Ring that deals specifically with overwhelming (which again, would not apply anyway when
Final Triumph is played). Remember this was written around the time of
Treachery and
Deceit, when many things were not proofread very well.
So if we take that issue with that sentence in the CRD entry as just an oversight, what if there was a possession that said "Bearer may not be overwhelmed unless his vitality is tripled"?
(Imagine a skirmish in which
Final Triumph was not played):
What do you compare the bearer's vitality to?
Nothing is telling you to compare the bearer's vitality to the minion he is skirmishing. When resolving the skirmish, you compare the companion's strength to the minion's strength because the rules tell you to do that in order to determine the winner and loser; you don't compare stats between characters unless something in the game tells you to. So the text that says "Bearer may not be overwhelmed unless his vitality is tripled" is irrelevant because you never made a comparison of the bearer's vitality to anything.
1) I can see how someone would say there's no way to determine if his vitality is tripled because you aren't comparing it to anything. If you choose that reasoning, then the Option 1 makes sense to you.
2) I can see how someone would say "because you aren't comparing his vitality to anything", then his vitality is not "tripled", because the "comparison never took place". If you choose that reasoning, then Option 2 makes sense to you.
Summary:
You can logically support either Option 1 or Option 2 based on whether you think "his vitality is tripled" (or "his strength is tripled") is either Undetermined (Option 1) or False (Option 2) when it was never compared to anything.
Therefore, it comes down to what players think the intent was (or should be) and us just adding a clarification to the "Unofficial Rulebook" to eliminate ambiguity, so everyone has a common rule to play by.
Personally, I'm thinking that the intent of "unless strength is tripled" is that it only applies when you are actually told to compare the strength to something. Because of that, Option 1 is my preferred choice.
Thanks!