>>>>>>Please expand on why mount level is unimportant sir.
As Bob points out, it is not important that the mount be level in a polar aligned scope. But, I would say leveling the mount makes the whole process easier. (Yes, Bob slips that in, but not with its proper due, I think.)
If your mount is not level in the first place, every time you adjust one axis you are ALSO moving the other. So you have to go back and forth trying to get both axes right. Sure it can be done. But, it really is easier to get the mount level in the first place. Then do the azimuth. Then the Altitude. If you are level, theoretically, you could be done (except for the inexactitudes of life). If you were not level in the first place, you MUST go back to Azimuth to re-check that. It may be good. It probably is not if you have made any substantial altitude adjustment on a mount head that was not level in the first place.
This "mount does not have to be level" is one of those things that are right, but not good advice. You are better off starting with a level mount. In no case do you need to obsess over the level-ness (what is the word for that?) of the mount.....