KatNRick Nope, that's not accurate for polar alignment on an EQ alt/az wedge. Here's why. You're pointing a one dimensional axis, not a plane, and any full range alt/az mount can point that axis anywhere in the sky even if its own base is not level. You can test this more intuitively with a stick mounted on a tripod with pan/tilt head. No matter whether the tripod is level or not, you can always point that stick to a specific point.
I own another EQ tracker that illustrates this directly, called Move Shoot Move which only has a single moving axis. I mount it on a tripod (which is functionally equivalent to an alt/az EQ wedge). Unlike most other trackers the MSM just has a 30mW green astro laser mounted to its side parallel to its own rotational axis so to set it up, I simply turn it on, and move the tripod mount until the laser beam is visibly pointed at the north star. When the laser is pointed at the north star, then its own yaw axis is also pointed at the north star. It doesn't care one bit whether the tripod is level or not. I could shorten one leg by 2 inches so it's leaning 7 degrees to the east, and it doesn't matter, because the alt/az movement of the tripod head can still point the laser directly at the north star from any starting attitude.
The MSM's single rotational axis is no different than the mechanical yaw axis of the Seestar unit. Once that axis itself is pointed at the north star, then it can do nothing but rotate around that axis, no matter how it got there.
Do I still recommend levelling the EQ wedge's base? Yes, but it can't be explained by celestial geometry. I have done some more tests that show a strong correlation, but not in a way that makes any sense other than as a possible software glitch. Continuing to investigate.