I always watch these two youtube demos before doing anything at all.
Just to get my head in the right place, cos after all it'll be 3 years since I last did it and the detail fades from memory.
In both of these, they reference that, with the horizontal cylinder at TDC-firing, the horizontal cam is free to turn but the vertical cam is under the influence of the helper spring.
This will then affect belt tension on the vertical belt ... hence the resetting to TDC-firing on that cylinder before setting tension on that belt.
I have always wondered about the view that 6mm should be used instead of 5mm on the vertical cylinder.
I think I've heard it said that it is to account for increased expansion of the hotter vertical cylinder, but I've never been convinced by that.
I'm more inclined to think that it is instead to make some allowance for the aforementioned helper spring effect if setting the vertical belt tension without resetting to TDC-firing.
I use 5mm (go) and 6mm (no go) on both cylinders but always reset as appropriate.
For the record, I always fit the belts and set tension approximately before rotating the engine as many times as I can be bothered, to settle the belts before final tensioning. Brad's video describes this kind of stuff particularly well.