If the bowlers - as they claim - just need to go to the loo a lot, then its plain daft to criticise it. Do you really want to see SP Jones whip his nob out and take a slash against the sightscreen?
I don't!
If they are nipping off to have a 5-minute massage (they have 8 minutes after crossing the rope before they have to re-cross it) - as the Aussies claim (and I have to say, a 5-minute massage? I wouldn't bother!) - then it is not against the laws, but it is against the spirit. Thats a fair cop, and steps should be taken. I can't believe that the "where the subs come from" thing has come up now though! ENG have been doing it for years and years! I am sure that this policy was in place 4 years ago, and I diddn't hear a peep out of the Aussies then. To be perfectly honest, this aspect of the complaint is bollocks and is only coming out now because AUS are losing and are grasping at straws to prove that they are hard-done by. If they are so ossified that they can't bring themselves to adapt to the game as it becomes increasingly proffessional, then thats thier own doing. They will go the way of the dinosaurs and whats more they will deserve to.
Verbal abuse and intimidatory behaviour towards opposition players is also against the spirit. Much of the motivation for tightening up the "spirit of the game" regulations in recent years was explicitly to cut down on this tactic, which has not exactly been underused by Australians. At present excessive appealing, over the top celebrations (cf. SP Jones) and dissent to umpires are what is being punished, but in the longer term the ICC have been quite clear that they intend to improve cricketers on-field behaviour in all contexts using "spirit" legislation - and so they should. Proper use of sledging is funny, and is part of the use of mindgames which are important to cricket. Waughs "You just dropped the world cup" - probably the best piece of sledging of all time - and Flintoffs "Mind the windows Tino" are classic examples. Use of torrents of abuse to simply intimidate opponents is disfiguring to the game however, and I despise it. Slow over rates and overuse of bouncers was also against the spirit, and was legislated out of the game as a result of Clive Lloyds exploitation of this loop hole. And quite right too.
The common thing about good teams is that they are innovative. One thing common about innovators is that they look for every advantage they can legally get thier hands on, as WI did with the slow over rates, AUS did with "mental disintegration" and ENG are doing with substitues. The game changes, the ICC polices those changes and the game moves on. Those who would prevent it from doing so would see our vibrant, living, breathing game fossilise. And I am not one of them.