Capt. Neal® wrote:
By definition, the lead boat in situations other than when the wind is
abaft the beam is the windward boat. There is never a situation where
neither boat is to windward.

By what definition? The only definition in the rules says there is a
windward and leeward SIDE of a boat. There is nothing that could be
construed as mean a boat clear astern or ahead is to windward or leeward.

And you still haven't answered how a boat directly behind can be
windward or leeward if the wind is directly on the beam.