I don’t see it that way. If you squat in front of the WC as intended in your solution, you have the washbasin corner on the right and the edge of the pre-wall of the tub at head height on the left. I find the previous solution much more efficient and straightforward.
The bathroom is just very small, there are always "bottlenecks" somewhere. Doesn't the sink fit next to the door? Then you could place the toilet next to the bathtub and have more space for a cabinet...
Because the bathroom is small, that will not work. The 3.39 is not enough for that. I thought the bathroom has already been built based on a previous example... Only one example made sense to me.