Off blocks and on blocks ACARS reporting depends on airline configuration.
Some airlines have brakes only,
while others have L1door (cargo doors) closed and brake and/or beacon.
Some airlines use even doors and wheel spin!
Background on this is that the pilots are being paid for off blocks to on blocks!
By cheating every day they may work up to 3 weeks less per year on long haul routes
Cheers
easaman