I'm sorry I brought this topic up
So from my personal and professional standpoint, I agree with Tyler and I agree with you Miki. Both have good points at opposite ends of the spectrum. As Tyler correctly points out, at there are so many variables that "perfect" calibration is not easily accomplished if at all but I also feel that you can take steps to get closer to perfection.
The steps taken and the equipment purchased really depends on you budget, if you are a home Enthusiast or a Professional calibrator. To try and put things into perspective, a home Enthusiast can get perfectly good results with meters such as the C6 and iD3 for example. ( I don't want to get into the argument over which is better here ). If you have a device such as a I1Pro2 to profile your meter, for example, even better. You are doing the calibration for yourself, your not comparing your TV to a reference or any other set and you are getting your TV in "good" alignment. There is no right or wrong here since you are doing "best effort" given your budget for yourself. On the other hand, if you are a professional, charging professional rates, then your customer's have expectations that go beyond the Home Enthusiast. At that point you are "expected" to spend the extra time getting the FOV, and all the other setup parameters as best you can and have purchased fairly expensive equipment along with your experience in the goal of producing superior results. In this situation, there are a lot of things you can do and purchase in an effort to make your calibration as close to perfect as you can and experience starts to play a larger role.
For me, every time i calibrate i try to do the best job i can even if it takes a little longer to profile and get the environment correct in an effort to get good repeatable results. Whether the extra time well spent or not is not relevant for me in my situation becasue i know i'm trying to make my calibrations as best as possible.
That said, i don't feel there is a right or wrong, since there are lots of other factors which determine your specific process.
I haven't been in the calibration "business" as long as some of the folks here but in talking with Dwayne, Ted, Miki, Tyler and others, you find that evey calibrator has their own process with their own "secret sauce" based on data and experience they have amassed and how they feel the process should be done to get the best results.