Many thanks, Stephen, for the Investigation Report.
Roscoe seems to question why Carlsen did not make for Cork after the cracks appeared and while he still had power? The report shows that the cracks appeared at 0630 on 27th December and that she became wholly disabled only at 1130 on 28th December; and that during the intervening period Carlsen kept the ship heading southerly with the intention of putting into "an English port or a French port or to the Azores, for repairs but at the time he believed that he could do no more than hold his own in the heavy seas."
As you point out, the ship stayed afloat for almost two weeks after the cracks appeared (assisted by longitudinal cable-lashings which Carlsen had put in place) and, until the total disablement occurred, the engineers were able to report that it took no more than 15 minutes of pumping to clear the hold. In those circumstances, given that Carlsen believed that he could make for a French port or even the Azores, it seems entirely reasonable that he should have chosen to keep heading south and out of the prevailing weather system, rather than head for Ireland and (potentially at least) its lee shores in such foul conditions. He almost certainly considered that, on balance, he was safer standing out to sea.
As you also point out, after disablement occurred on 28th December it took until 3rd January for any tug to arrive on the scene, by which time FE was so far to the south and east that any towage to Cork was out of the question.
Repeated thanks for the Report, which explains much.