Rumbleseat

I am a USC, and my wife is currently eligible to apply for
naturalization here in the US as we currently meet the 3 year rule and
all residence tests. I will be starting a new job at a large US
company in Europe very soon and she will be coming over with our
family. We will maintain all ties with the US including paying US
taxes/bank accounts and intend to return to the US in 2-3 years.

I am unsure of whether we should:

Submit the N400 using the 3 year category of eligibility. I am
afraid of then breaking the residence requirements once we leave. I
know the N470 allows us to maintain continuity of residence however I
believe the N470 is only if the PR is working for a US corporation and
not me.

OR

Submit the N400 using the "Other" category of Eligibility citing rule
319(B) allowing spouses of US citizens working for US corporations
thereby freeing us from residence requirements. We probably would
have to file this once we actually leave the country.

Anyone with thoughs, experiences or recomendations??