Are ESTA holders exempt from having to fill in the I-94W form at all land border crossings, or only some?

The FAQ section of the ESTA website states:

If you have an approved ESTA when entering the U.S. at a land border crossing, you will NOT be required to complete the paper I-94W form and your entry process is expedited.

However, I have read in forums, and heard from CBP officers at various land border crossings (whom I've called) that in practice, at many border crossings they still require ESTA holders to fill out the I-94W form, except if first having entered by air or sea, then making a short trip to Canada or Mexico and then re-entering the US by land within the 90-day admission period.

What is the current situation? Anyone with experience?

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Are ESTA holders exempt from having to fill in the I-94W form at all land border crossings, or only some? - Top view of abstract weathered surface of rough rocky formation with uneven texture and relief

Are ESTA holders exempt from having to fill in the I-94W form at all land border crossings, or only some? - Heavy stones on rocky formation under gray sky

Do I need an I-94 if I have an ESTA?

ESTA and the I-94WMost travelers entering the United States under the Visa Waiver Program who have an approved ESTA will no longer need to fill out the I-94W form, nor will a green I-94W departure card be placed in their passport.

Can you cross land border with ESTA?

If you have an approved ESTA when entering the United States at a land border crossing, you will not be required to complete the paper I-94W form, and your entry process is expedited. If you are coming to the United States by air or sea, you DO have to apply for ESTA.

Do I need an ESTA to cross land border?

Visitors to the US who intend to enter the country by land must get a valid ESTA before arrival. Travelers are advised to request their travel authorization at least 72 hours before departure, in case of delays.

Do I need to fill out an ESTA form if I am a US citizen?

U.S. Citizens are not required to have an ESTA and are required to use their U.S. passport to travel to the United States. If I have a current, valid visa? Individuals who possess a valid visa will still be able to travel to the United States on that visa for the purpose for which it was issued.

WHAT HAPPEND AT THE U.S. BORDER PATROL (ESTA VISA)

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