There are 2 "Levels" being discussed here.
The first is the "Adjust Level" function which is done using the Seestar App. This is very important when working in the Alt-Az mode. The feedback from the App tells us when the base of the Seestar is level to the horizon. It has not use when using EQ mode, especially since the base of the Seestar is tilted at an angle to the horizon.
The second level refers to leveling, or not, the tripod that the Seestar is sitting on. Is this required for a good Polar Alignment - No. Polar alignment is done with the Altitude and Azimuth controls on the Wedge or on the Tilt/Pan Fluid head, whichever is used. This will make up for any "out of level" condition for the tripod. If you get star trails without leveling the tripod it is not due to lack of leveling, but due to one of many other possible root causes. However, leveling the tripod does have one advantage which is the fact that it minimizes the cross talk between the Alt and Az adjustments during the Polar Alignment process. If the tripod is out of level, when you adjust the Alt you are moving he Seestar both in Alt and Az depending upon the cosine of the tilt of the tripod. Similarly when you adjust Az you will be moving slightly in Alt as well. This means you end up going back and forth between the controls until you zero in. With a level tripod this is eliminated, or at least minimized.
Again, you can get an accurate Polar Alignment regardless of whether the tripod that the Seestar sits on is level or not. And once you have an accurate Polar Alignment any dropped frames or star trailing will be due to any of a number of other reasons such as wind, seeing conditions, high thin clouds, inaccuracies in the Seestar gearing/motors, etc. If you Polar Alignment is good but not perfect (as I suspect it is in most cases) this will also lead to lost frames and elongated stars from time to time, but is will not be because the tripod isn't level.
I have posted multiple video tutorials on YouTube which you can search for as I explain all of this and more in detail
Best Regards,
Curtis