I don't really follow any anecdotal advice when it comes to my child--by which I mean, "we did it and my baby turned out fine" doesn't really apply. I much prefer scientific research to back the decisions that I make. I personally don't think tummy sleeping "produces" SIDS, but to say it does not contribute would be to deny the overwhelming results of scientific research.
I keep my child in a carseat in the car because it has been proven to save lives. I don't spend hours outside in the 99-degree Arkansas heat with him, because doing so would endanger his life. He may not like either of these things, but he's going to do them. So personally, when I read that studies show back-sleeping reduces the risks, I am going to make sure that he back-sleeps, because I want to reduce the risk as much as possible. Same reason my child is never around cigarette smoke, his arms are always exposed when he is sleeping (now that he is too old to say swaddled), his face is never buried in my side, etc. The best thing I can do for him is to try my hardest to keep this tragedy from affecting him. And the best and most thorough research we have at this time shows that back-sleeping improves the odds of that happening.
The most recent study I have seen showed that this is possible because SIDS can be caused by a lack of serotonin, which signals the child should raise his/her head up when there is a risk of suffocation. If this research is correct, this means that just because an infant is old enough to lift their head doesn't mean they will. And serotonin levels are not exactly an observable attribute, so no one knows whether this particular factor might affect their baby. So instead of gambling with my inability to know whether my baby might lift his head if there is danger, I would rather remove the danger from the equation.