Is VTA and SRA the same thing?

SRA and VTA are used to describe the relationship of individual components to the record surface in degrees.  Once the two components are glued together they are an assembly.  The relationship then becomes a means (VTA) to an end (SRA).

No. VTA is the angle of the cantilever relative when the cartridge is horizontal relative to the record. This is set by the cartridge manufacturer (it's usually 20 degrees). SRA is the angle of the stylus relative to the record surface. The text-book correct angle is 92 degrees. Ideally, you adjust the arm parametres VTF, overhang, azimuth), you then adjust SRA to 91-92 degrees by lifting or lowering the arm, then, if you're still there, readjust overhang, re-check SRA, and play music. Final fine-tuning by ear. Good luck!

@wlutke Please explain more detail.
Thanks

@gregm So the VTA cannot be adjusted by the end user?

No