From a take-off performance perspective, there is never, ever, ever any reason or need to taxi past the end of the piano keys when lining up an aircraft. Its a ridiculously easy and simple rule to stick too unless its immediately obvious to the PIC that extra pavement is available beyond the threshold markers, but in this case, unless the extra pavement is clearly marked with runway edge paint which helps to identify it as being part of the physical runway pavement, I wouldnt touch it......no need to because I already know my take-off figures are safe even with a 30-40m line up allowance. Would love to know what that crew was thinking or was it not their intention to go there but for some kind of distraction ended up where they did. I hope the latter is the reason for the accident rather than the Captain looking for a few extra lousy meters for take-off. By the way, I worked for FR last year on a contract and whilst management are somewhat difficult to work with, flight deck policies and procedures are excellent IMO. The problem I saw was that In my case, not all F/O's would stick to procedure and some were tending to develop bad habbits. In general I thought the standard was excellent, especially the cadets who were quite good indeed. Keep up the good work. I miss the flying which was very challenging.