Once you get to 1mm+/- you are talking a tiny % deviation over the distance between chainring and cog.
Your choice of cog (different thicknesses),how hard you tighten your crankbolts and how thick the sideplates of your chain are also going to make the same tiny teeny difference to the mythical "perfect" chainline.
Sheldon says 110.5mm ISO taper is fine, as is 108mm ISO and you can adjust Phils anyway
Once you get to 1mm+/- you are talking a tiny % deviation over the distance between chainring and cog.
Your choice of cog (different thicknesses),how hard you tighten your crankbolts and how thick the sideplates of your chain are also going to make the same tiny teeny difference to the mythical "perfect" chainline.
Sheldon says 110.5mm ISO taper is fine, as is 108mm ISO and you can adjust Phils anyway
http://sheldonbrown.com/bbsize.html