It's pretty simple, really. If the batter holds the bat in the strike zone without withdrawing it before the ball arrives, it is a strike, same as if the batter had offered at the pitch. There is no exception for a pitch that is well out of the strike zone; whereever the pitch is, the batter offered at it (by not withdrawing the bat).
I suppose you could make the case that the batter obviously did not attempt to bunt a pitch that was behind the batter's back, but the rule itself makes no such exception.
Personally, I dislike the rule, but the batters last season adapted very quickly and withdrew the bat to take the pitch, so the TWP situations never developed.
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Tom
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