Black F8 - White E9 is a privilege or White E9 - Black F9 is essentially a reverse privilege so we may as imagine it to be exchanged.
Black A14 is an option to create a ko so as follows let us first analyse assuming that Black does not use it.
Black has 2 eye liberties, 4 external approach liberties (including A14, White A13 first does not reduce the excess approach liberties, White to start starts at A14) and the 2 internal liberties E10 + E11, altogether 8 approach liberties.
White has 7 direct external liberties (excluding the ignored F8) and the 1 extra external liberty A9, which Black can fill last or else needs to approach via the 1 additional approach liberty A7. If Black simply can fill it last, White has altogether 8 approach liberties. If, however, Black needs to approach via the 1 additional approach liberty A7, White White has altogether 9 approach liberties.
So we need additional theory for the type of capturing races “eye versus no eye, the no eye group has exactly one external approach defect” (here A9 possibly to be approached at A7). (If there are at least two approach defects, Black would need to approach at least every additional approach defect.)
Suppose White to move. Suppose White plays the 4 external approach liberties and then the 2 relevant internal approach liberties so makes his first 6 approach moves. Meanwhile Black fills 6 of the direct external liberties. The remaining liberties are 2 black eye liberties versus 1 white direct external liberty and 1 white external liberty of the approach defect. White moves next and wins the capturing race. Black is too late for possibly filling A9 last. Since White starts at A14, Black cannot choose the ko option.
Suppose Black to move. Suppose Black does not choose to create the ko. Suppose Black fills the 7 direct external liberties. Meanwhile White plays the 4 external approach liberties, then the 2 relevant internal approach liberties and then 1 of the two eye liberties. This leaves 1 eye liberty for Black versus the 1 white external liberty of the approach defect, which Black to move next now fills last winning the capturing race. Therefore, Black need not choose the ko option to win the capturing race and early during the middle game choosing it nevertheless for better endgame is inconceivable.
Hence, besides additional remarks on the ko option, theory for this type of capturing race is: If there is an equal number of approach liberties without counting any extra approach move in the one approach defect of the eyeless group, the eyeless player to start wins while the eye player to start wins by playing the approach defect’s physical liberty last.