I think we're talking about different things and/or not understanding what the other one is saying.
It doesn't matter how many MOA you have in the rail or the mount, if you get the rifle zeroed the "plane of scope internals" coincide with the bullet path and almost coincide with "plane of bore". The inclined rails and mounts are a tool where you can affect what part of scope's internal adjustments are usable for you.
In perfect example, you put the scope on the rifle and adjust it to dead center. Take a shot at 100, and the bullet is few centimeters below the POA. So you effectively have only <50% of adjustment range in use. Throw in inclined rail and/or mount, and you might get 80% of adjustment range. Here again, if you go to extremes you might not be able to zero at 100, since the "plane of scope body" is so deeply facing downwards (excuse my lack of better term) that internal adjustment range doesn't allow the "plane of scope internals" level enough that POA and POI would coincide at 100.