I think it's also related to the very theatrical reverence that is going on among Chinese.
First, I don't now most of the things I am supposed to do, and it usually sounds a bit ridiculous to me. For example, when I toast I am supposed to put my glass lower than his, and make a speech how great he is? Haha. Ridiculous.
Second, it's just silly. I am ok with that if I have a meal with some high ranking government officers or university person, but why should I do it towards someone who just happens to have been made head of department for the next 3 years, because nobody else was available.
So I guess it comes down partly to cultural differences?