Folks,
Lead Balloon puts it well, and there is no divide between Boeing (or Airbus) and the FAA certification rules.
There might be lots of detail in how a number is derived, but in the cockpit KISS is the golden rule, and for V1, it is the go speed, NOT the decision speed.
I have been "up front" for two critical EFATOs ( and a few less critical for stopping) one a go, one a stop, both involving instantaneous mechanical re-arrangement of an engine (always an outboard to maximize directional problems - as dictated by our old mate Murphie) KISS is the ONLY consideration.
Tootle pip!!
PS: If you listen carefully, the Boeing video has it right.