Quite funny, Artful, but before anyone takes it seriously, let us note that if B# leads anywhere, then to C#.

Long ago I read a book in which than Cdim7 was described as of "subdominant type", because of the C and the A. This would favour the naming F#dim7, were it not for that note that moves to E and should thus be spelled D#.

I often find myself writing, say, Eb in one voice and D# in another one, both appearing perfectly justified in their melodic context, the harmonies not being any more exotic than, say, Wagner's.

The Devil and His Grandmother in music. To Hell with theories that neither fit the problem nor benefit us.