Okay, I think I see what you’re saying. But I would then ask, why is there any desire to “level the rifle? Or perhaps to be more clear, at what point in the scope installation process is there a reason to level against some surface?
The two things that matter are:
1. That the vertical bar of the reticle is aligned to the bore (specifically the muzzle).
2. That the reticle is held level when shooting
These two things deal with the two aspects of cant that sometimes get blurred together.
Item 1 deals with scope cant. That is, getting the right relationship between the scope and the barrel.
Item 2 deals with rifle cant. This refers to how one holds the rifle. But it should not be confused with holding it level relative to some flat surface on the rifle. That is why I’m careful to say in #2 above to hold the _reticle_ level rather than hold the rifle level. Because once we have the reticle aligned to the bore (#1), what matters is that the reticle is then held plumb / level. That is what ensures the projectile follows the vertical bar of the reticle based on the vertical force of gravity acting on it.
I will use an extreme example to illustrate the point. Imagine a scope mount that offsets the scope 1.5” inches to the left of the barrel. You could twist the scope in the rings counterclockwise until its reticle bisects the muzzle (eliminated scope cant via #1). You could then hold the rifle at about a 45deg clockwise angle to put the reticle level (eliminated rifle cant via #2) and you would have no cant error whatsoever. It would look absurd of course, holding it that way, but there would be no cant error.
Thankfully we don’t have to deal with errors of that magnitude but there are sources of error that get ignored when referencing to a flat surface somewhere on the rifle. Some examples are subtle offset error in the scope mounts (e.g. 3/8” rings used on 11mm rails, or vice versa), or dovetails milled at a slight angle to the barrel, or the receiver’s mortise bored at a slight angle, or a slightly bent barrel, etc.
That’s the quibble I have with many of the fancy gunsmithing jigs that make a level or plumb reference to some surface on the rifle that cannot necessarily be assumed to be valid. Meanwhile a mirror allows one to totally negate the sources of error.