Everyone keeps insisting on changing filter every time oil is changed, yet I rarely see/hear of serious problems caused by filters that were used for too long, more than a single OCI. In fact, most of us have absolutely no clue how dirty a filter is when we change it. 90%? 70%? 30%? What???????
Dirty oil in filter is not significant. If you are really keen on getting every last drop of dirty oil out, then dump in the cheapest oil you have, drive it around the block couple of times, then drain again. Regardless of a new filter, there are always some places in engine where bit of old oil is left behind.
For my older Civic I replace filter every 2nd time, but use a modest 4K OCI. Also I use bigger QS (Purolator) filters. For my CRV which operates in severe service mode (winter) I change filter every OCI. I am just using common sense. Civic is doing mostly highway during summer, easy service, so safe to go 2 OCIs. CRV has a tougher time during winter storms, so every OCI. So far both are working fine.
I cannot tell which one is correct/better. However I wouldn't be too quick to eliminate 2nd OCI change method. Presumably Honda has good reasons for recommending it.