I think what the OP is asking in a roundabout way is where is an intersection TODA is measured from, an imaginary intersection of an (extended) taxiway centreline and the runway centreline or where the yellow taxi line eventually meets the Rwy centreline which is somewhat shorter, for those willing to gamble with an odd 10 metres or so in their t/o performance calcs.
The inelegant and uncomfortable swerve away and swerve back again line-up manoeuvre is a sign to me that either margins have been left too short (requiring more distance or more thrust) or the crew disn't look at the excess runway available.
In my old company it was endemic but few could rationalise why it was needed.
It also puzzles the hell out of ATC and following traffic who thought you'd been cleared for an intersection departure only to see you turning back towards the threshold.