I just tried what I
thought your steps were but couldn't get it to act up. Here are your steps, with more details on what I did. Steps 1- 3 were the same...I enabled the metronome for record only, if that makes any difference.
4. set a loop region and enable the loop. I use a two bar loop, but any size will work. I set a two bar loop from measure 3 to measure 5.
5. begin recording audio on the track you created. It doesn't appear to matter if you record more than one cycle of the loop region. I set the Now time to the beginning of the loop and started counting 1, 2, 3, 4 on the beat as soon as the countdown began. The now time didn't move during the countdown, then it moved and recording started.
6. Stop recording and listen back. I stopped recording before the end of the loop, if that matters. When I played back, the clip started with 5, 6, 7, etc., as expected.
Then I thought maybe you meant that you had punch and looping enabled, so I tried that but still got the same results. Next, perhaps you had the loop starting at the beginning, so I tried that...but it still worked as expected.
I'm trying to figure out what's different about our two scenarios so I can reproduce it.