With a CH Ignition, and many others. The timing module is designed to "count" the number of revolutions of the crank in a given amount of time and adjust accordingly which makes for a small delay... almost unnoticable... At startup the module is preset to a given setting, i'm sure it varies from one ignition to another...

When you are setting up the ignition at installation you are not setting the timing for FT... just for TDC... the module then can adjust the spark for FT automaticaly

Hope this helps