Yes, exactly, but is that how people view it?
Well, as I've said, it's certainly how
I view it. You seem to be saying that (maybe most) 'other people' regard distance as being a major factor - is that what you believe?
There is one 'practical issue' which is to some extent distance-related (and which is really how this issue arose in this thread). If the shed's electricity requirements are very modest, such that SWA smaller than 10mm² is being considered, then if the shed has extraneous-c-ps which need bonding, and if a TN-C-S earth is being exported to the shed, then one has to either incur the additional cost of moving up to 10mm² SWA or else incur the hassle (and small expense) of running a separate 'bonding conductor' - and the greater the distance, the greater that increase in marginal cost. However, given the 'future-proofing' considerations, I would personally be inclined to suggest that at least 10mm² should be installed, anyway, regardless of current requirements.
That a shed is 25m away tends to elicit suggestions that would not be considered in a kitchen - even with damp flagstones.
Well, again, maybe I am an exception - since, as I wrote, I definitely
did consider it in my daughter's kitchen (with wet quarry tiles), even if I 'try not to think about it'. My 'concern' was that the (sometimes) wet floor really constitutes an extraneous-c-p (that should be bonded), regardless of how close or distant it is to/from the origin of the electrical installation (in my daughter's tiny cottage, it's probably no more than about 3m).
I am not arguing; you asked me what I meant.
The English language (or, at least, my use of it) has slightly failed us again. I did not mean to suggest that you were 'being argumentative' - I was trying to refer to 'the arguments' that you were presenting. I could probably have worded it better.
Kind Regards, John