That's absolutely cast iron, concrete evidence on which basis an examiner can refuse to accept taxy time as 'flight time'. If there ain't a take-off, and there ain't a landing, there ain't a flight.
I stand corrected. "...until the moment when it next comes to rest after landing;" It's the reference to a landing that screws me on this one im afraid!
However, not nit-picking as I agree 100% with your comments but it would appear that there seems to be slight disadvantage to fixed wing in the ANO;
(5) For the purposes of this article, a helicopter is in flight from the moment the helicopter
first moves under its own power for the purpose of taking off until the rotors are next stopped.
Ryan