Hi Neil
I'm not sure I agree with your first sentence given that groups other than columns are allowed to wheel.
I understand what you are saying but I don't agree with the interpretation (although I would happily accept my interpretation is incorrect if there was an official clarification). The wording on page 29 goes like this : "The ... front element ... moves forward. It moves up to the full tactical move distance...{snip}. It can wheel." I can't see anything there, or later*, that prohibits a wheel.
*The sentence you are referring to is "Until a contracting group is entirely in column, each of its elements must end facing the same direction as and in both edge and corner-to-corner contact with another element of the original group." If we look at the scenario described of a rectangle with a protruding column, then the elements in the column are treated as being in edge and corner contact even if they have wheeled, according to the rule further down the same page : "Until all have done so {wheeled}, the column will have a bend at that point, but each element is treated as if lined up behind that in front."
The issue for me is that if such a group (i.e. a rectangle with a partially formed column out of the front) tried to wheel then would it incur a PIP penalty for being a difficult evolution? At the point of wheeling, not all elements are in column so the group is "other than a column" and I believe it should incur the PIP penalty.
Also, the issue I see with the part "until a contacting group is entirely in column" is what I said earlier - can you change your mind in the following bound if you are not 100% in a column? Also, can you change your mind mid-bound?
Regards
Andrew