This is not entirely true. Allow me to enlighten you (and many others).
Non-aligning Use Years are realigned forward, not backward. (True) All the points are awarded, just 9, 6, or 3 months later than before and expire 3, 6, or 9 months later than before.
Examples using 2025 for an owner with a January Use Year:
Buys an April Use Year that completes after April 1, 2025. The 2026 Use Year points (April 1, 2025 - March 31, 2026) are awarded 9 months later than before on January 1, 2026 for the January 1, 2026 - December 31, 2026 Use Year. The points expire 9 months later than before -- December 31, 2026 instead of March 30, 2026.
Buys a July Use Year that completes after July 1, 2025. The 2026 Use Year points (July 1, 2025 - June 30, 2026) are awarded 6 months later than before on January 1, 2026 for the January 1, 2026 - December 31, 2026 Use Year. The points expire 6 months later than before -- December 31, 2026 instead of June 30, 2026.
Buys an October Use Year that completes after October 1, 2025. The 2026 Use Year points (October 1, 2025 - September 30, 2026) are awarded 3 months later than before on January 1, 2026 for the January 1, 2026 - December 31, 2026 Use Year. The points expire 3 months later than before -- December 31, 2026 instead of September 30, 2026.