Ya its a calculated way to get the body position right without opening up some of the negative problems people can get.
For instance you’ll get lots of new skiers who are crossing with the handle high and separation between the handle and their hip. But you also get a lot of new skiers who watched their uncle throwing up sheets of water and he used to make sure to tell you to hide your back shoulder.
The first person actually probably does need to close off their shoulders to the boat a bit and hide that back shoulder a bit because doing so and getting your arms straight will be a much stronger lean position for them. You can still tell them to look at the window because that position is “more closed” than what they were probably doing which was either not specifically looking anywhere (day dreaming) or possibly looking at their rope/handle. They’re going at the wakes sort of flat and not on edge.
The second person is probably looking too far across the wakes during the crossing, and is actually looking down a path at the wakes that you cannot ski if you wanted to. This closes you off and usually means you’re carrying so much extra load that you come off edge into the wakes or the handle gets pulled in and away from you after the wakes. This person also can look at the boat.
Again this is about a certain level of skiing. If your name is Terry Winter you pick up the next ball in front of the bow as you hook up out of the turn. In which case what your vision is likely to be is going to be different.