I'm pretty sure we are mainly apart on semantics, Cliff. Let me be a little more exacting: When the Yokomen is at about 2:30 from uke's perspective, that is when I am arresting the strike. Maybe that's better described by saying it's still "unwinding" from his viewpoint. It is still increasing in velocity.
We have worked with pivoting to uke's inside and leading the strike in the direction of his original vector, but personally, I don't buy it. It requires more commitment from uke than I am comfortable with.
As it relates to the topic, it sounds like you are saying the concept of breaking uke's intention has no martial value and should be somehow transcended, but I don't want to put words in your mouth.
The problem with "breaking" uke's intention is the same problem as smashing their striking arm as it is coming in - you make a vulnerability for yourself. Uke can move right around your block and do something else. This type of entry is the first thing I was warned about when I did some knife training a couple years back.
If however, you can get in there AS uke raises his hand to strike, hit him with your off hand and use your lead hand to extended his striking hand BACK so his elbow is behind his shoulder and over the old "third leg of the stool" unbalance point, then he will have a harder time hitting you again. I don't think Shihonage is a natural technique to use from there, though, you might as well just dump him on the ground and keep him there.
I'd call this "catching" uke's intention as opposed to breaking it. You might not be able to do this in a live situation, and there may be implications to application to police work that I don't understand. But it is very useful training to try to break your partner's balance before they've really started their attack physically, because you learn to be comfortable in that moment.