This is a very interesting discussion because it also concerns how TSS is computed. Every time you stop or coast your TSS will still rise. Which is, broadly speaking, a result of time having a bigger impact on the TSS calculation than the lowered IF. In certain apps, like GoldenCheetah, you’ll get a different TSS value depending on if you use Garmins auto-pause feature or not. For the same ride.
The question is: how many consequential zeros (W) should you count towards the TSS?
One extreme would be to not count zeros at all. But as we all know your body is still working after you stopped pedaling. Especially after hard intervals. This would also be problematic with the way NP and thus IF is computed since it needs a rolling average window of 30 seconds.
For the other extreme you would include all zeros. However, then a continuous base ride of 3 hours would result in a lower TSS than the same base ride with a 1-hour coffee break in between. Although you expended the same Joule overall in both rides.
So, how much of a break to include in the calculation is an ongoing discussion. Even Coggan, Friel, Liversedge (GoldenCheetah), … can’t agree on a particular number. The term “burrito break” was coined in this context. Thus, if there was enough break to get a burrito you should restart the TSS computation.
Long story short: I think the 10 minutes used by David is a sensible decision.