Usually the timing rules aren't the same for TAS and RTA, as TAS timing always starts at console power-on while RTA usually when 'new game' is selected from the menu.
You mean "usually" in sense that for this game in particular or "usually" as in "most of the time regardless of the game"? Because I have never heard about TAS being timed differently than RTA in any other game, that doesn't even make any sense. Game is the same, why would you time TAS from different point than RTA?
Whole point of a TAS is to show what "perfect" speed run would look like.