Does "perfect alignment of cart" eliminate 100% ?

"It's called "un-distortion", a world where everything becomes crystal clear and transparent."

Oh! You mean like CDs, right? :-)
-Bob

You can download a Stevenson protractor at the link below. Actually, it combines Baerwald and Lofgren (presumably "B"), too. I've never had any problem printing the protractor at 1:1 onto an inexpensive photo paper. Works fine for me. The only possible caveat is that you have to line it up to the exact pivot point of your tonearm, which I understand is difficult with some arms. Go the the link below and click on the KWillis Universal Accutrak Protractor Version 2.
-Bob

http://www.vinylengine.com/cartridge-alignment-protractors.shtml

An interesting passage from Keith Howard's "Arc Angles" article in the March "Stereophile:"

"In fact there is another vital parameter, namely linear groove speed (that is, the speed at which the groove passes the stylus), which varies by a factor of about 2.5 from the outermost to innermost modulated groove radius of an LP. LTED (lateral tracking-angle distortion), it turns out, is inversely proportional to linear groove speed, and so the same LTE at the innermost modulated groove radius of an LP will result in about 2.5x higher distortion than the same angular error at the outermost modulated groove radius."

Does this mean that those who have zero inner-groove distortion also have less-than-zero distortion at the outer grooves?

-Bob