"Does that mean that legally all aircraft from Cessna 150 to Airbus A380 are required to have a "procedure" to assist a pilot to ensure they are properly lined up?"
No. The report stated this was a 'minor safety issue'. The statement was an observation, not a direction.
I just read the report, not too much I can pick to criticise it.
I don't agree. This is nanny-state stuff. Either the investigator has no real-world experience putting in that statement/observation OR he did it deliberately to "force" some sort of policy change by the operator.
Either way, this is totally over the top. A written policy to stop this sort of thing? How are we now to do a rolling takeoff without compromising the RTOW?
How about the training departments/Regulators ensure that pilots are trained properly so that this sort of thing doesn't happen instead of making yet another rule?