This is an interesting question, and one I hadn’t thought of before.
On a test, there’s no doubt that the BBW is illegal. In practice, when K snaps from the swinging gate (rather than shifting into scrimmage kick formation) the linemen are almost always in a 2-pt stance and pass block.
I’m not sure, what with checking numbers, eligibles, number of backs, etc that a lineman who BBW from the gate would get my attention.
I’m also not sure that the intent of the rule was to prevent a lineman from making an immediate BBW on a defensive lineman who’s lined up directly across from him, regardless of the position of the ball. There’s no additional inherent risk of injury.