Some excellent points raised by Capt. Pit Bull.
Personally, when there are start delays I'm more than happy to put you in the queue when you have pax on board, fuelled etc. and then get you to report "fully" ready with a tug. If your turn comes up before the tug arrives you'll just "hold" your position until it does i.e. as soon as the tug is with you you become number 1.
However, I won't put you in the queue when you report ready with pax still climbing the steps, baggage ramps still attached, or the BP vehicle still plugged in!!!
