Ultimately it is the hands that matter, and their plane.
This pattern (toe line trace) being the most verticle 'hand plane' (not in the TGM definition).
A very accurate way to play.
In my view, tracing 'the plane' - of the hands - is always inside the ball to target line, unless you have zero #3 accumulator. Only then would the ball be on 'the line'.
The amount of #3 accumulator alters how verticle the plane is from this perspective - 'low hands', lots of #3, trace line more towards toes, very steep plane.
'high hands', no/little #3, trace line more towards/on ball to target line.
Part of the reason that zero #3 accumulator can be a very accurate pattern, with the trade off being power (Moe Norman). You are more truly 'on plane'.
Trace the line your hands point to on the ground at address.
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