Since I have no clue what the device is nor what its commands mean, this may be a stupid question.

Are there any commands that are used multiple times in a row to activate discrete steps (such as the up arrow key in an on screen menu in many devices)?

The toggle bit in an IR signal usually only matters when you send the same command twice in a row (without any other command in between), and even then it may only matter for certain commands, especially those that operate some discrete step action as I described above.

Did you decide Linak does not use the toggle bit just because each command works once with T=0? Or did you identify the commands/situations (such as menu navigation) most likely to need the toggle bit and test those commands used twice in a row?