One key point to remember with SRT and a base tie off is you will load the limb with twice as much weight than using DRT. If you use SRT with a high TIP, then the limb will see the same amount of force as DRT. If you're new to SRT and using a base tie off, let' say you and your gear weigh 200#, then both ends of the rope (the end you're hanging from and the other end tied off to the tree's base) are both tensioned to 200# ... which means you're imparting 400# on the limb. If you tie off to the limb (high TIP), then you impart only 200# on it. Of course, a high TIP means you must climb to that TIP in order to switch over to SRT. If I can find the video which shows how easy that can be, I'll post a link to it.
I usually use a base tie off and the RADS climbing method, but that's if my path of ascension is close to the trunk where I can balance off it with my feet. In those cases, I almost always use a base tie off. If I must make an ascent where I'm 4 or more feet away from the trunk, then I use a rope-runner and climb straight up the rope. One can argue the point of using DRT since you usually have to isolate a limb anyway for a high TIP, but it's so much more efficient to ascend SRT. With your rope doubled over the limb in DRT, you will climb 60' of rope to gain only 30' in altitude.
The early part of this video illustrates an easy method for switching over from SRT to DRT. You should also realize that the switch over can be performed far below the TIP if you plan ahead for it.