The Wally Scale's claim to fame is measuring the VTF at record level. If you have a neutral balance tonearm it makes no difference whether the measurement is taken at record level or an inch above. VTF stays the same. Examples include the AR-XA, the Kuzma 4 Points, The Schroder CB and the Reed 2G. There are others I'm sure. To be a Neutral Balance arm the center of mass of the counterweight and the center of mass of the cartridge have to be in the same plane as the vertical bearing which ideally should be at record level. The center of mass of the cartridge will be above record level and the center of mass of the balance weight will be below record level. How do you tell functionally? Set the balance weight so the tonearm balances perfectly horizontally. Lift the head shell an inch and let go. Most tonearms will oscillate up and down looking for that balance point. A neutral balance arm will just stay there, an inch up.
No hunting. Neutral balance arms track irregularities in the record's surface much better leading to lower distortion levels.
Now there are many scales that measure at and around record levels like most of the ones mentioned above but a neutral balance arm has important benefits above and beyond a steady VTF anywhere within an inch of record level.