No we don't. Nobody (including you) advocates the use of the whistle for a restart kick.
Though actually, you see [hear] it all the time at mini/midi & junior games.
Nothing in the age grade regulations says it's appropriate - in fact, the Continuum used to make clear that there should be a call of "PLAY" for Tag games (most "dads with whistles" blow the whistle - something else that is learnt from "all the teams we play seem to do this") - but it happens anyway.
Even with the much vaunted ELRA refs I hear other clubs have in abundance...
And I do agree with OB that this is something that should be tidied up. Do we hold play up until the receiving side is ready, or do we allow the kick to be taken and if the receiving side isn't ready that's their lookout?
It isn't clear in the book. And it is clear from this discussion that different referees handle it differently.
Personally, I'm of the view that the kicking side should control when to take the kick, not the receivers. But that doesn't mean I'd actually have the bottle to let a restart be taken in a county cup final when the scoring side were still getting a drink.