Every design has to compromise one aspect of performance to excel in others. There are some designs that minimize most theoretical problems, but, these can be quite expensive, such as the Reed T5 arm that has almost no tracking angle error, no skating force, a long enough arm to reduce VTA/SRA changes from different thicknesses of records, no excessive force required to move the arm horizontally to achieve tangency (unlike air bearing tangential tracking arms), and good resonance control.
Still, it is ear opening to hear arms such as the Viv Float which sound so good with what is massive theoretical tracking angle error. They must be doing something very right in other aspects of performance.

