Does this prove David Vizard's 128 lsa formula ?

How much timing would you be willing to lose ?
Eg.. total 32/30/28

To that end, I'm not sure why being able to reduce timing is a bad thing. You want peak cylinder pressure by 14-18 degrees ATDC. If you have to fire the plug at 40 degrees BTDC you have pretty close to 35ish degrees of crank rotation where chamber pressure is working against making power.

Exactly. "Willing to lose" suggests that more is better. It's not. Timing is about what the engine wants under that specific condition. The only time less advance is a "loss" is when an engine is was designed to run with a fuel that was more knock resistant than what is actually being used. We see the newer engines and even heads alone are more efficient and so less advance is needed under full throttle. That's not a loss.