Brian,
You may be right that 35 nm from Cuttack is not an error and that this odd reference to a point inland rather than one on the coast was due to it being what was visible. That's a long way inland for a ship to be able to see but perhaps it was an aircraft which reported Elsa's position.
I have a great deal of faith in the TROMs posted on combinedfleet.com. Bob, Sander and the others involved really know their stuff, but they will acknowledge the occasional error, due usually to problems with source material. I have just now posted a question on their site asking if they have credited Elsa's sinking to the right trio of Japanese ships. It's at [
propnturret.com].
Thanks,
Rob