The gauge isn't formed using a reamer. It is ground. Now presumedly it is ground on the same setting as the reamer so the angles are precisely the same, but I don't know that. For all I know, the companies may not use the same grinder (it would make sense that they wouldn't) In addition, if the reamer is ground by one company and the gauge by another, you are at the mercy of tolerances accepted by both. The reality is, any difference is as I said, minute, but it can exist. If all the gauge is doing is providing comparative measurements, it doesn't really matter. In addition, headspace gauges are not generally used to measure to .0001".
The use of a datum line to measure a taper is established common practice. It works. WH