I think most all of the points made are good and valid. Here is what I learned 50 years ago while working as an apprentice auto machinist. Use the timing marks to set the relationship between the cam and crank Then, bring the #1 cyl. to tdc. The valves will be closed if it is in the firing position. On the A, the dimple for the firing pin will have to be in the correct quadrant for the pin in the timing cover. The cam lobes are both pointing down. The companion cyl. #4 will be up at the same time, they must be exactly in overlap, the lobes are split in the up position with both valves equally in the partial open position. You can tell if cam timing is 1 tooth out if the crank is exactly at tdc. if overlap is spot on. The companion cyl. trick works for 4,6 and 8 cyl. engines.This is just a way to verify that the marks were correct. If the valves are closed on #1 at tdc. the timing could be way out, look to the companion cyl. for the verification you need. A variant of this is also a way to set valve lash. #4 in overlap - adjust #1. Works without fail for me for 50 years. Also reinforces understanding of the 4 stroke cycle, not a bad thing.