OK, I read the opinion, and as I suggested earlier, if the clerk hands off SSM to the clerk sitting next to her and there is no delay or inconvenience, then as a practical matter that might be OK. But as the opinion all but admits, there has to be someone on duty who IS willing to issue the license and comply with the law.
It looks like those who MAY but aren't required to conduct marriages (i.e. justices of the peace, etc.) can do all or none.
That's all good so long as when a same sex couple shows up they get their license, and that's what the law will require.
"A woman is like a teabag, you never know how strong she is until she gets in hot water." - Eleanor Roosevelt
Keep your religion out of other people's marriages.