Hi Pete,
The seats will be made somewhere down the road. As far a matching the angles, I don't worry about it. Lets say that you cut the valve at 45* by the marks on your compound. Even if they're not exactly 45* I'm using this as a reference. Now I make up a tool to cut the seats like I normally do and cut it using the same register mark on my compound and let's say I was .5* off. Usually I cut my seats about .02 wide but even if you went .03 wide the difference in the 2 angles would only be .0003 in that distance. So you see it's not that big of a deal. With a magnifying glass I'm sure I could get the marks within say 1/4 of a degree, or closer so the mismatch would be negligible.
I'm sure for the fellows with small lathes the spacing on the degrees register marks would be finer but like I said you're just lining up lines for each operation, it doesn't matter if they're not exactly 45* but that they're both the same.
If a fellow wanted to get really critical he could put a bar in the chuck and do the trigonometry method by using the compound feed. I would think that most compounds would have at least 1.00 of travel so to set for 45*one would just calculate for the side opposite in a 1.00 distance and take a reading.
George