As I said, there is a long discussion. For small and medium-sized environments, any-any can be okay. However, we have indications from actual field deployments with lots of HTTPS traffic, that under certain conditions any-any can lead to excessive and unnecessary tagging, hence my note.
Just to clarify, it is quite hard to define a single size fits all best practices guidance in security. For example, having a stealth rule up in your policy is considered a best practice, but it also causes breakage of acceleration templates and may lead to severe performance degradation, depending on that rule position and amount of traffic crossing your security GW.
I myself was recommending the any-any-bypass HTTPSi rule for years. I do not do that anymore, as I have seen the cases when this practice is no longer considered "the best".