The game allows to warp from first stage to skip the first few stages holding A+B inside cinema and the game explains this after some level completion. From my point of view this should be legal warp for any% category but there is a non written rule to not use that warp right now. I didn't find any explanations of that solution in speedruncom forums. Could somebody explain this?

The warp only works if you've made it that far in the game anyways, on a new game it only gives you an extra life to sit through the movie.

Ah, I see what you're asking now -- I updated the rules to clarify. You can use the movie theater warp, but you would need to earn it in that run. Unlocking the warp and then starting a new game to use the warp would not be allowed, as time would start on control from the first attempt.

Thanks Overswarm, at first I thought I don't need to unlock it, but I checked it's not available right from the start. So this looks clear to me now