“ummm it does not have to be straight in any way”
If you cut the steerer off-square and use a park tool star nut setting tool to fit the star nut inside the steerer.. then its going to be off-square inside the steerer as when you finally drive the tool hard down, the tool butts up to the off-square cut of the steerer.
Moving on… you fit the fork and put the top cap on. You tighten it down to find it contacting the stem or spacer off-square. This often causes problems with the pre-load either at the time of fitting or problems later on during riding. I remember a King headset not playing ball because of this problem with a poorly cut fork. It had to be removed and filed up as square as possible. Once sorted, everything went together a breeze.
More recently i noticed tight spots in a newly fitted (open ball) headset because of the off-square cut/squint star nut in the steerer. You wouldnt have thought it would have made much of a difference but it was so bad that it couldnt have gone out the shop the tight spot was that bad. Again,straight cut steerer solves the problem.