Well lets say the overall route was 1500 miles...and the last enroute waypoint was 150 miles from the arrival runway...just before the T/D with enough time to get down. ...and you put a restriction of 11000B on that point (before takeoff, while on the ground, so you're clearly under it at the time of calculation). It doesn't make much sense to fly 11000B for @ 1300 miles, quite inefficient, especially if you had a cruise alt at 35k or so. It IS logical in such a case to think that kind of restriction should be applied to the descent, it would certainly be the cheapest and we know the airlines like that ....if said enroute waypoint was closer to the climb regime, then it might make sense to apply it to the climb. From an optimization point of view, you'd apply it to the regime that is the cheapest...i.e. keeps you at altitude the longest. If there ever was a "most right" answer, it'd probably be 'B' in the given example.
-tkyler