I don't think so.
Why does the law say
directly behind the player but not directly behind the ball?
To me, in this context, behind the ball means from anywhere across the field that is behind the ball, then a further limitation is the width of the tackler and tackled player on the ground.
AIUI the Gate....
A green player entering at "B" is "behind the ball" and "directly behind the the tackler closest his goal line" therefore he is entitled to play the ball from where he is standing. He does
not have to move over to "A" to be directly behind the ball. The Law does not require that.