I can only speak to the training I have personally had. Which STARTED with "figure out what FO2 gives you a ppO2 of 1.4 at the max depth you are possibly expecting. And figure out what FHe gives you an END of 100'."
It then went on to (in short), "adjust those numbers as appropriate for the other factors (factors other than depth) that may be relevant to the particular dive you are doing."
One example: Planning a dive that is the nth in a series of deco dives with a lot of O2 exposure? Consider adjusting the mix for a max ppO2 of 1.2, instead of 1.4.
The insistence in equating Best Mix to a very simplistic approach to dive planning that means it is always "ppO2 = 1.4 and END = 100" is not what I have learned. That is just where I would start the process of selecting gases.
I did a deco dive a couple of years ago with a buddy. The bottom was something like 135'. We used Air for the bottom gas because neither of us felt like helium was needed for the specific conditions and Nitrox was not needed because we were not concerned with NDLs. Using Air was less expensive and the most convenient. We decided it was the best mix for the planned dive. We used a single deco gas of 80%, because we DID want to be prepared for significant surface surge that would make hanging at 20' more difficult and less pleasant than hanging at 30'.
We did just under 50 minutes on the bottom and a total runtime of 102 minutes. it was a fairly long hang at 30'. And I was really glad I wasn't having to hang at 20'. 30' was bouncy enough.
We used the best mix(es) for the plan and I think we got the best dive out of it that we could have. Sticking to Standard Gases for that dive would have cost more, for no benefit, and made the deco even more sucky.
Air for a 135ft dive is not best mix by any conventional definition of the term. It has nothing to do with helium, its purely a calculation of fO2. Narcotic depth or the decision to include helium is not part of the best mix definition or calculation.
Best mix is: target ppO2 at depth / ATA = fO2
or in words
“Best mix” is the nitrox mixture with highest fraction or percentage of oxygen that can be used at the target depth.
Nitrox: Selecting Your Best Mix - SDI | TDI | ERDI
Nitrox Blending Calculator
http://subseaservices.com/pdf/Color/Unit 4 Choosing the Best Nitrox Mix.pdf
Nitrox - Wikipedia