The max EOAA as you know is based on 10min of T/O thrust. (I.e. up to selection of MCT thrust).
It caters for the worst case scenario:
-Eng Fail at Vef (1 sec before V1)
-No selection of TOGA (if FLEX planned)
-OAT vs Flex margin not considered, i.e.: for density altitude it is assumed that OAT is equal to flex. Achieved performance will be much better than assumed, in other words.
The above holds true for FlySmart where the Max EOAA is actually a derived figure for each single calculation.
In case of paper performance you will see that there is a single Max EOAA published for the whole range of TOW and conditions. This means that inherently there are even more margins.
Summary:
-Max EOAA is a very academic number. Good to enhance your Situation Awareness, especially in hot/high, limiting cases.
-We start the Chrono at T/O for a reason.
-Use your common sense.