Far, far too many education officers appear to be reading too much into the first part of the following line from the DIN, apprarently without understanding that the remainder of the paragraph is what sets it in context:
"The proposed activity must be of direct benefit to the Service and have a substantial developmental value, as far as can be judged, appropriate to the applicant’s personal development goals"
Er... no.
It's the tax man that sets the rules governing ELC claims and it's the tax man that requires the course to be of direct benefit to the service. The waiver allowing any course to be completed in the resettlement period is a gift.
You cannot use ELCs for ATPL unless you are breveted aircrew or a flying club executive. Now please stop rocking this boat for the rest of us and accept the answer you have been given.