In a TT, there is only one definition of "best," and that is lowest elapsed time. Depending on the TT, assuming there are grade and wind changes, there's no question that lowest ET is obtained with variable power pacing. So, whether you start at FT, or well above or below FT (e.g., more than 100w) is a function of the course and the optimal pacing strategy for the course that day (considering both grade and wind). I would tailor my warmup to the demands of the first 15 minutes or so of the pacing strategy. If, for example, the course is an out/back with a downgrade on the outbound segment, I'll be starting at well below FT and don't need much warmup. Reverse the course and I'll be starting at well above FT and I would get more of a warmup. Even if I am going to be starting >FT, I don't warm up more than 20 mins because I think it just wastes energy, but some may be more comfortable riding at FT or above if they get more of a warmup. Max power is a continuously declining function of duration, so I think one sacrifices some MP by warming up longer than necessary to get the muscles warm, unless the warmup is at a very low power (e.g., 50%FT). I think this last statement is provable.