It’s a starting point, and not always true. B&W sound much better on mid axis, I believe that's how they are designed but not 100% sure, and sometimes it just turns out that way after building.
It’s good to listen to the entire range from on-tweet to on-mid axis in terms of height. Usually above the tweeter is a bad area due to crossover issues.
In terms of turning the speakers, some speakers, like Focal, really sound best with little or no toe-in.
Ultimately it is your own ears and room that matter, but I would not attempt to rigidly enforce the on-tweeter-axis rule.