"Anonymouse. Oh boy here we go. Todays dancer if you care to watch, there is plenty to watch on youtube, The second step of the Reverse Turn in the International Style Foxtrot is a step to the side being up on both toes."
The heels are raised and not contacting the floor, yes, but this is the moderate rise of foxtrot, not the extreme rise of waltz. In many of these cases the rise is limited to the degree that when the lady does the comparable action, the higher heel of her shoe actually is on the floor, and described that way in the technique book.
"This will allow the lady to complete her heel turn."
A heel turn requires a bracing action in the legs, it does not actually require much in the way of foot rise at all, though it takes a year or more of experience to be able to lead a heel turn reliably without also putting in moderate foot rise. Now of course there is foot rise in the basic foxtrot reverse, but there isn't waltz quantity foot rise. The heel turn comes from the braced leg (knee stays relatively straight as you arrive on the foot, not bending deeply as it does in waltz), not the foot rise.
The key point is that the foot rise for a well timed foxtrot must be moderate enough that both dancer's have the ability to sustain the resulting downswing from that height. Rise to high, and they can't do this, meaning they will rush the step after the lowering as they are unable to draw it out into a full movement.
Obviously, the amount of foot rise that a top professional you might see on a video can safely use without breaking the flow of their movement is going to be much more than what an intermediate dancer can use. But the amount of foot rise a skilled professional uses in a characteristic foxtrot movement will also be much LESS than the amount they use in waltz, because foxtrot has a fundamentally different character of movement - a character that is about movement across the floor much more than rise and fall above it.