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God has no need of our presence at Mass, and we are doing him no favors by going.
But we certainly have need of his presence and we are the beneficiaries of his favors.
If one is going to acknowledge the tabernacle at all, then the genuflection is the proper gesture.
As earlier mentioned, the idea of the GIRM is to emphasize the different rites of the Mass as Christ's sacrifice, and so the tabernacle is acknowledged only on entering and leaving Mass.
The Church makes assistance at Mass a grave obligation in order to help us overcome our weakness and tendency toward inertia through which we might deprive ourselves of our necessary spiritual nourishment.
However, Catholics should not be too light in assessing their difficulties and should be willing to make reasonable sacrifices in order to assist at Mass.
So, if a Catholic can easily assist at Mass in another parish without any great inconvenience, then in conscience he or she is obliged to do so.
Even if the tabernacle is behind the altar, the genuflection is not made during Mass.
Rather, a bow is made to the altar when passing (except if part of a procession).
Catholics involved in necessary Sunday occupations such as police, medical personnel and flight attendants are also exempt while on duty.