My outfit‘s performance tool applies a shortening for the lineup loss according to the runway entry method (90 degree angle for intersection and 180 degree for backtrack). The OPT tool indicates the method used, if we would do a backtrack to a 90 degree calculated entry point crews are expected to do a shortening of 9 metres for the type I fly or apply common sense – thankfully still allowed in my company. Usually this is only of concern on short runways with holding bays at the runway end (90 degree angle used) e.g. LCY or FLR.
Edit: I just read the question again, no I see no reason to worry about performance if you start your TO earlier than calculated as the previous posters state.