That's not how it works. Counting teeth just means you put the new belt on how the old belt was on, and after the normal service interval, the old belt is not like a new belt.
The BHW's cam locks at #1 TDC, just like every other TDI (and many other engines, not limited to diesels.... ). The sprocket moves, that is the adjustment, and it needs to move as the tensioner is moved into its position. It is silly simple, and it is EASIER to do this job properly, which is why I will never, ever understand why people do M&P jobs.
This is not a Honda engine.
And the timing belt setting is in addition to the balance shaft setting, and requires different tools. Which I think is what the OP was asking about anyway.