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The reason is really very simple, and is one I'd have expected anyone reasonably knowledgeable about cars would know. If the steering wheel, for whatever reason, is not correctly positioned with the rack in it's central position, it automatically means that if the steering wheel is set to the straight position, the rack will be off centre. If the tracking is set with the rack in this position, it must result in the track rods being set to unequal lengths, which in turn affects the geometry of the steering when the wheels are turned. This is due to the difference in the angular movement of the track arms, caused by track rods that are not the same length both sides. It could also affect the steering in the straight ahead position, due to the unequal forces applied to each end of the steering rack. I repeat. Tracking, and steering geometry can only be set accurately if the steering rack or box is set to it's central position. If the s-wheel position is then wrong, either the steering column, and-or s-wheel should be removed and repositioned. I fully expect you to tell me I am wrong, or make some excuse to avoid admitting you made a mistake. That is your usual response when you make mistakes. Mike.