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The whole idea of picking up a count where we left off goes against the simple concepts of team control and a dead ball.
A backcourt count starts when there's team control in the backcourt. It doesn't start during a throw-in (no control), and control ends when the ball is dead.
Once that ball is dead, whatever happened prior to that point is irrelevant. We start fresh. We don't care whether a team crossed the division line before the dead ball. That ball is dead. And from there, we start over, so you can toss that throw-in anywhere you want in-bounds. If it's controlled in the backcourt, then there it is. Start counting.
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