I don't see the point you are making. Yes, toe changes as the ride height changes, that's why the toe needs to be set at normal ride height. But the optimal toe setting is not ride height dependent. The group A manual states 2 and 3 mm toe in for both tarmac (ride height 160/170 mm) and gravel rallies (ride height 230/240 mm).

The question is especially why the front toe should be 2 mm toeing in. For an RWD car I can understand as the front wheels will be trailing along, which pushes them backwards and making them toe out. So during driving the 2 mm toe in will be neutral on a RWD car. But on the 4x4 it's different, the wheels are now pulling instead of trailing, so the wheels would pull themselves to toe in. From that point of view I can understand the 0 mm toe in on the 4x4, which apparantly is the factory setting and also the recommendation on the WRC.