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.