I understand your reasoning, I think, but if the backlink still exists it doesn’t make a lot of difference how recently the domain expired.
If the site isn’t live, you’ll begin to lose backlinks. (ALL domains lose backlinks anyway, which is one reason to keep building them.) The longer it’s been dormant the more links you’ll lose.
When it is re-registered, you get the benefit of the backlinks that still exist. (So long as the backlinks aren’t spammy/problematic anyway.)
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