Is VTA and SRA the same thing?

Strictly speaking the VTA is the angle made by the stylus tip to the cantilever attachment to the cartridge. It is a bit different than the angle of the cantilever itself.   

The SRA is the angle that the stylus rake makes with the recording.  It can be different than the angle of the stylus (if by that is meant the angle of a line bisecting the stylus front to back).  The rake is the sharpest parts on the sides of the stylus forming ellipse or line contact with the record groove, left and right.

Perfect alignment would have the rake be at the same angle as that of the cutting stylus when the record masters were cut. Somewhere around the 92 degrees mentioned.  It can be different as cutting angles were not always at 92 degrees.  Hence for the happily obsessive, different SRAs for different recordings--and on the fly.

Of course the SRA and VTA cannot be aligned independently.

Conical styli have no rake (and no SRA)  and the only thing then to align is the VTA at around 20 degrees.

There is so much incorrect info here, and now on the setting of correct SRA that I hope I will be forgiven for repeating an old post on the subject:

Here is my $.02 keeping in mind that success will depend on stylus shape and the quality of associated components. And some experience listening.

Keep in mind that VTA setting should NOT be a tone control. There is one correct setting for a disk. But with a disk you should be close enough not to change for each disk unless you are particularly obsessive. Many of us are. Setting vta (really, sra) is like aligning the reading head on a tape machine. There should be one correct setting. It's not really an opinion issue. But it's also not very easy for most of us.

All best done by ear. Even with expensive microscopes, last setting is by ear. Save your money.

Find a recording that people say is good for hearing the differences when you adjust SRA. Do a search here and elsewhere; there are lots of suggestions out there.*  If you can't find one, take a record of a female singer and listen to it over and over 'till you know it very well. I have used Joni Mitchell's "Blue." Make sure it's something you like 'cause you'll be listening to it a lot.

Set your tone arm to level and listen to the recording a few times. Level is only a beginning point. It is rare for absolutely level to be the end point with a sophisticated stylus shape and components.

Read all you can about your cartridge and see if reviewers or users have a consensus suggesting tail up or down.  Change the angle in that direction a very small amount and listen to the whole record. You are listening for the voice and instruments to "pop" making them more 3 dimensional. It's quite subtle, but it's there with the a stylus having a clear rake. Do that again and again in very small increments. If you do not hear improvement soon go back and stay at level.

If your reading does not come up with a tail up or down consensus. You may have to try this in both directions.

If you do not hear this kind of improvement, go back and stay at level. Go on to adjust azimuth which many (including Peter Ledermann) consider the most important adjustment.

* Flying Fish HDS 701, "Sauerkraut and Solar Energy" is a popular suggestion, though one listens for other things using this disk--the bass fiddle. And great record besides. If you do get this record, there's a lot of posts on how to use it.