The question was (paraphrasing) "is this definition in the technique book?". I may not have the very latest editions but AFAIK the answer is no, not in the technique books used for the societies exams, although it is in Alex Moore.
In fact one of the technique books (Guy Howard, used by the IDTA) defines the foot positions and alignment given in the chart as being at the end of the step.
The other manuals are rather vague. I suspect this is because as Anonymouse if the charts were changed to show the position at the end of this definition of the end of the step, then the foot position column would be meaningless.
The current charted descriptions have stood the test of time and are almost universally used for any written description of figures, variations or routines. I would not anticipate any major changes in future editions.
At standard tempo one beat of waltz lasts 660ms. I am sure there will be many opinions on exactly where in that period different actions occur, eg foot starts to move, foot first strikes the floor, toe or heel touches or leaves the floor, mid-stride, weight transfer completes, feet pass, rise and fall, CBM, turn, drum stick hits the drum etc etc.
Adding the & count goes some way to help explain the timing of some of these actions, where it is appropriate to the performance level of the dancers, but it only splits the beat into two 330ms parts so is not the complete answer. It is however a good teaching method for use with suitable students. If it helps both halves of a partnership reach agreement on the interpretation of the music then it can only be a good thing.