Despite the link, diagram and ALLCAPS jest above, last time we discussed this I also found some well reasoned explanations of the other position i.e. that it doesn’t matter very much (better explained than ‘it’s pish’/’not applicable’/’i’ve always done it this way/etc).
The reasoning was that the maximum torque during braking is still relatively small compared to the other forces the wheel sees in use making adjusting the lacing pattern not very relevant for disc braking vs rim brakes, so long as it is tangential and not radial https://www.wheelfanatyk.com/blog/issues-disk-brake-wheels/ and Jobst Brandt said the same.
Personally, I still felt it was sensible to continue following the majority of recommendations and lace as per the shimano/mavic/dt swiss/magura/sapim pattern and instructions. Since I’d never laced a wheel the other way it didn’t make any difference to me. You buys your spokes and you make your own choice.
The valve hole thing gets easier too. In a 3x wheel you’ll be putting the first spoke (leading to the hole bedside the valve) in the 4th hole away from the logo, 3rd for 2x, 2nd for 1x and of course 1st for radial.