The validity of the reasoning leading to the scattering formula
$$
D(\theta) = \frac{b(\theta)}{\sin\theta}\left|b'(\theta)\right|
$$
derived in the referenced post does not require that the scattering of all incident particles happens at a single point. One does, however, require that the impact parameters $b$ of the incoming particles can be written as a function of their outgoing angles $\theta$.
In fact, there are types of targets for which there is no single point at which the particles change direction, the point that is described as the "point of collision" in the comment above. For example, in Coulomb scattering, unless an incoming particle has zero impact parameter, it will simply continuously change direction as it moves closer to the force center and as it moves away from the force center. In such cases, the impact parameter and scattering angle are defined asymptotically.