progolf, as I read and try to understand hat you are saying, I get the idea that you do not understand what's going on here or maybe you are misusing the terms BTDC and ATDC.
So, let's start at the beginning. The whole reason for setting the points in the first place is make them break contact at a certain time as the flywheel magnets pass the coil's laminated pole shoes. As the magnets pass by, a voltage is generated on the coil's primary winding. At a certain position, that voltage reverses and the points open, which causes a series of events which result in a spark. It has nothing at all to do with the timing of the piston +/- TDC. However admittedly it does affect TDC a bit. The whole thing to remember is the point' gap is for the magnets-to coil position, NOT for piston +/- TDC position.
In a perfect world, the points will break at the middle of the two timing marks on the armature plate. That is the intended time of the voltage reversal. New points should break at the first mark and will shift toward the second mark as they wear. That is the only reason for setting the gap in the first place.
Now about +/- TDC which refers to the piston at the top of its stroke. That time varies all over the place as you rotate the armature plate with the throttle. It will be somewhere BTDC at full throttle and somewhere ATDC at idle, or anything in between. BUT---shining a timing light at the armature plate is showing the relationship between the magnets and coil, NOT the relationship of the spark as regards piston stroke.
I dunno, I tried to say this so it will be understood[/COLOR] (????)