I try to build wheels with +/-0.001" tolerances (axial and radial). Most important requirement is a "round and flat" rim (+/-0.02" or better would be ideal). Many welded and machined rims tend to be very true at the joint seam. Second requirement is patience to lube the rim, spokes, and nipples. Finally, take the time to build up the spoke tension evenly around the rim. Get the rim as true as possible in the radial direction while maintaining +/-0.04" in axial run-out. The final step is to stress relieve all spokes while tightening axial and radial tolerances. I will back-off spoke tension by 1/3 turn when a small increase in spoke tension of a few nipples causes the wheel to "warp".

This strategy tends to favor high spoke tension. One should be careful using this techniques on weaker rims like Mavic Open Pro. I never worry about even spoke tension, because if the rim is true, then the wheel should be true with good spoke tension.