Just re-read it, and the CDG rule is pretty clear: You can coup de grace an unconscious creature. That's it. "Helpless" is an adjective applied to a creature already established to be unconscious. The second sentence reinforces that you can only do it to an unconscious target.
I think paralyzed foes should also be subject to CDG, myself, and in a proper game I'd house-rule it. For the playtest, of course, I'll run as written.
The interesting question comes when you have a creature that isn't unconscious or paralyzed but is also being held in a position where it is unable to defend itself; the classic example where the villain is holding one of the PCs with a knife to his or her throat, or the above where an executioner is getting ready to chop a victim's head off.
I'm thinking the best way to handle this is to say that such creatures get a Dexterity save. If they succeed, they avoid the coup de grace and maybe get out of whatever position made them vulnerable (this would of course require a bunch more thought and some rules-smithing). Since paralyzed and unconscious creatures auto-fail Dex saves, it works out nicely.
I think paralyzed foes should also be subject to CDG, myself, and in a proper game I'd house-rule it. For the playtest, of course, I'll run as written.
The interesting question comes when you have a creature that isn't unconscious or paralyzed but is also being held in a position where it is unable to defend itself; the classic example where the villain is holding one of the PCs with a knife to his or her throat, or the above where an executioner is getting ready to chop a victim's head off.
I'm thinking the best way to handle this is to say that such creatures get a Dexterity save. If they succeed, they avoid the coup de grace and maybe get out of whatever position made them vulnerable (this would of course require a bunch more thought and some rules-smithing). Since paralyzed and unconscious creatures auto-fail Dex saves, it works out nicely.