You are on the right track. The angle of the cut should be at the same angle of the barrel, on CZ it always looks extreme.
The greater height over bore offset will give greater changes to POA/POI, at distances you are not zeroed for.
Personally, I think a zero at 25 is ideal. For one thing, confirming at further distance helps verify your zero is correct in my experience. (Say zero at 10, then confirm at 25 and it becomes apparent if the windage is off).
25 yard zero means anything inside of 25 yards, typical match distances, will be offset from the dot only in one direction. I will never have to be thinking about if the bullet will impact above or below the dot. And the maximum distance I would have to account for would be at point blank range. The height over bore distance, I don’t know 1.25 inches max?
those are my opinions anyways, not an expert