Surely it's all down to simple airmanship and courtesy to fellow aviators? If there's an aircraft on final right up your clacker and you are cleared 'immediate' why not gun it as you come around the corner and use the momentum to take care of any lack of line-up allowance? On the other hand, if it's a 'line up and wait' deal, why not use the extra few seconds available to optimise the take-off from a standing start and do a little turn away from the take-off direction (not a backtrack!) to be in position dead abeam the taxiway. Tyre wear shouldn't be that much of a consideration if the turns are done with some forethought.
If a 'heavy' goes off just ahead of me and I have to kill two or three minutes, I often then opt for the full backtrack to use the time, even though the numbers were crunched for the intersection. If is not holding anyone else up, of course. Sod's law says the time I could have done that, and didn't, will be the time one eats birds approaching V1.