it is true that with the standard polar alignment the tripod platform needs only to be roughly level. However, if the view of Polaris is obstructed and one wants to use the reverse polar alignment, then the platform has to be level. For the reverse polar alignment one goes through the normal set up steps of the Go To manual as if the mount was already polar aligned. Then one let the mount slew to a known star, which will generally not be in the center of the field. Now one uses only the AZI and ALT adjustment screws to bring the star into the center. Apart from the level platform the telescope axis must be exactly parallel the main rotational axis (RA axis). This can be conveniently done at day time by adjusting the DEC axis so that the telescope points at the same object as the built in polar scope (negligible cone error assumed).