With the program I use, you snap a line exactly parallel to the cantilever then another through the long axis of the stylus. It should read 90 degrees. All my current cartridges are 90 degrees within the error of the process. I just started doing this recently. But I have seen cartridges that were obviously off by eye.
As for TAE as the stylus rotates off tangency it reads the groove at a slightly different time in one channel than the other, phase shifts. The higher frequencies have much shorter wavelengths and consequently shorter groove modulations. Thus with TAE you are going to shift phase much more dramatically for high frequencies. At 180 degrees the channels cancel eachother. This will happen a lot sooner for 20 kHz than it will for 20 Hz. You actually cannot shift phase enough at 20Hz to make any significant distortion because the wavelength is so large in comparison to the size of the stylus. You can't even shift phase much more than a few degrees at 20 kHz as the wavelength is still significantly larger than the stylus.