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JMH

In my best Yooper art form, here is a simplistic sketch of the recoil issue as I see it. MANY other factors play into this in total. I know that when I adjusted the base to be parallel to the bore, my group average shrank several points a target. The old Starrett level is calibrated in 1/16” taper per foot. As coarse as that may seem, the resolution on the bubble allows much finer adjustment. My range tapers downhill approx 11.5/16” per foot, or 36ft in 200yds. 

I set the taper to the center of my 12”x 24” target backer in the vertical attitude. The pointed base adjustable rest feet were punched into my wooden benchtop with the horizontal recoil plane adjusted to the center of the 24” opening. It is VERY apparent when these adjustments are out of whack by sliding the rifle back a bit. In actual use the small adjustments made on the rear rest turnscrews while adjusting to another target affect the recoil plane….but just have to be accepted.

SBoomer
From your previous word description I understood what you meant about having the barrel parallel with the base surface. BUT while simple, your drawing PERFECTLY shows why. I assume you make gross adjustments on the target using the rest base then tweak the scope elevation & windage as needed?
The old saying about KISS to deliver a message, strikes again 
Thank you for sharing your thoughts on this matter.