Flight time is defined for all aircraft categories:
For aeroplanes, touring motor gliders and powered lift, it means the total time from the moment an aircraft first moves for the purpose of taking off until the moment it finally comes to rest at the end of the flight.
So that means brakes off to brakes on. As you cannot be p2 in an SEP, it leads to the fact that there is only two capacities, PUT and PIC.
All this musing is nonsense and people should not try to find sneaky ways to get round the law.