It really does boil down to which you believe is the greater priority - even spoke-tension, or perfectly in true & round. The absolute nirvana point is being able to achieve both. Top-drawer wheelbuilders are able to achieve this. Operator is going to scream but - I have a set of wheels built by Peter White. They are within .1mm of true and round. And the variation in tension is difficult to read on my FSA tension-gauge. It's minimal at worst.

The real keys to achieving this high-standard is practice - and patience. The latter being a concept I've found to be in short supply in our culture. 10% is certainly acceptable, and 3 to 5% is excellent. Achieving the magical 1% takes years to reach for most of us - unless we get very lucky.