There is a ton of opinions on this and they will go the same way as the ported vs full manifold vacuum argument.
Once or twice a year I get involved in using an Eaton driveline analyzer program due to vibration in class 8 trucks. There is an acceptable amount, but the amount that leads to a perfect setting, according to Eaton, is they both need to be the same as long as the driveshaft is not the same angle. There is a point where the difference between the yokes and driveshaft is too much, but in a normal ride height car it will never be too far.
For example, the transmission at -3 degrees, the driveshaft at -5 degrees and the pinion at -3 degrees is considered perfect. I set all of mine to within a degree of the same for the trans and pinion. And never have had an issue with this - no vibration, no excessive wear and very easy. This works for daily drivers and 800hp.