Johnico You don't have to level the Seestar in EQ mode (see added comments below). That is not the same as having the level sensor calibrated. The level sensor calibration teaches the sensor what level looks like so that when you go to level the Seestar it gives you the right feedback and, more importantly, so that when you are in EQ mode and are doing the PA it gives you correct feedback on setting the altitude.
As to whether or not you need to level the Seestar to do an accurate polar alignment, you will find loads of "experts" telling you that you must level the Seestar and lots of others who did experiments and found that only after they leveled the Seestar did they get good tracking and frame acceptance rates. These folks clearly mean to help but they don't understand what polar alignment entails and their experiments have other variables in them that they failed to account for. Of course the Seestar's right ascension axis (RA) can be pointed accurately at the north celestial pole which is defined as polar alignment even if the Seestar is badly out of level. This is true for any telescope, not just the Seestar. Take a stick and pretend it is the RA axis. Stand on level ground and point to the north celestial pole. You are now polar aligned. Now stand on the side of a hill. Do you really believe that you cannot point the same stick at the north celestial pole because you are on a slope, i.e. not level? Of course you can. Another way to look at this. Level you mount and make sure that one of the legs is accurately pointed at true north. Then carefully align the Seestar following the feedback from the App. Now drop the leg that is pointing to true north 10 degrees. The Seestar's altitude will now be 10 degrees too low. Now, raise the angle of the wedge 10 degrees bring the Seestar's altitude back 10 degrees and it will be pointing back again at the north celestial pole and the Seestar, even though the tripod is out of level by 10 degrees, will again be accurately polar aligned.
The reason that I and other experienced astro-imagers go through the effort to level our mounts is not because it is required to get an accurate polar alignment. It is because it eliminates or minimizes the cross talk between adjustments to the azimuth and altitude angles. If the mount is not level adjusting the altitude also changes the azimuth and vice versa. And the process for polar alignment can take a little longer since you have to go back and forth to dial it in. If the mount is level there is less or no cross talk so the alignment can go faster. It will not be more accurate, just faster.
