S.T. Good post and from my stand point all well said.
The only reason I've heard about not setting Pk Bk after a high speed RTO was tyre fuse flug blow out, possibly gluing the brakes on, and brake fire because of high temps. I do not know enough about modern brake systems versus old ones. Is this idea of heat-gluing the brakes or blowing the plugs and old wives' tale left over from older technologies? What about fire risk?
I was once checked out in the sim by a TRE from another country's airline. He was amazed I set the brakes when lined up, but not yet cleared for takeoff. His SOP, personal or operator I do not know, was to hold on the foot brakes in case they stuck on and you blocked the runway. Hm! I suppose anything could go wrong: but this?? If he thought they could stick after just taxing, then what about a high speed RTO? He'd just set the brakes at the holding point and they released then; how can another 50m make any difference?