I heard that in some parts of the world (eg Hong Kong) the TDP (takeoff decision point) is not rearward but directly over the pad...
I've never known it to be rearwards, we've always climbed vertically to TDP (from memory: 60' in S76C+ and about 25' in S76A/C). It is a long way down vertically from 60' in a C+ for OEI rejected take-off, especially at night. The C+'s that used to operate in HK had their pilot door modded for Cat A ops so you had a better view down. Rejected vertical take-offs were practised for real in the aircraft. As far as I know nobody ever busted an aircraft practising them. You get a good enough view of the ground rushing up at you at the bottom with the modded pilot door.