I don't.
So again: we have a very special use case which requires certain pre-conditions. And for anything that is only slightly off this use-case, the benefit melts away like snow in the summer.
As you are an experienced MP3tag user, even with an efficiency guide, (Unofficial Mp3tag & Audio Efficiency Guide V.1) I would expect that your suggestions would also follow the line of making handling more efficient for as many users as possible.
As many of my questions remain unanswered or are simply discarded I see the "improvement" not as a real one. But that is now just my impression.
Everyone is free to publish suggestions.