I was told that the 110 parts are also acceptably close
On a Shimano 68mm, the 107 and 110 offer identical chainline, the additional 3mm is all on the non drive side, I'd assume it's the same on the 73mm but haven't checked.
I've never heard an explanation for this, I'd be interested if anyone has got one!
I agree with your other point, the chainline is fine tuneable with the same BB, as well as some offsetting of the insert, there's the Rohloff supplied washers for the chainring and you can also get BB washers to shift the drive side out a mm or two. I prefer a wider Q in order to not clip my heels on the chainstays, so use a 118mm BB and the chainring on the middle position, with a guard in the outer. This has other advantages, but they're secondary to getting the position and chainline correct.