Aerodynamically there is no difference for your engine if you are standing with a 60 kts headwind or rolling at 60 kts with 0 kts headwind
your engine's (intake) speed relative to the air mass is exactly the same !and that relation determines your FOD ingestion / stall risks ! Your ground speed is not relevant in this case !
Imagine an example with a 20 kts tailwind RTO ... If your ground speed is 60 kts your engine's "airspeed " is only 40kts the same as your pitot reading
do you think that is appropriate to use your ground speed to cancel your full reverse thrust in this case ????
In case of rejected take off as long as the correct wind is taken in to account when entering your t/o performance tables once again your IAS is your reference speed because your V1 (indicated) takes in to account your ACTUAL ground speed with your CURRENT V1 with a safety margin of course (Only 50%of your headwind).