I appreciate the desire to make jigs and calculate things......but I think everyone is over thinking this.
If the tang is 4" long, and the blade is .125" thick, and you taper it to .0625" at the butt.....the angle is about 1/2°. Making a jig to compensate for half of 1/2° of angle = 1/4°, is almost fruitless. If the jig is to allow uneven sided handle material, like stag and ivory, to be drilled straight, then it is needed, but for flat and roughly parallel handle scales, it is completely unnecessary.
Most drill press tables are not true to 1/4% anyway, so you may be drilling that much ( or more) off to start with.
Here is the ten steps to a perfect handle that I have done hundreds of handles, flat and tapered :
1) Make the blade and finish it. Holes in tang should have been drilled pre-HT. I make tang holes 50% larger than the rivet/bolt size. This allows for some alignment errors, and makes for a cleaner pin/bolt assembly. It sounds like a lot of slop, but it amounts to .03125" space around a 1/8" rivet, and .0625" around a 1/4" mosaic rivet or Corby bolt.
2) Cut the handle block in half to make scales. The block should have fairly parallel sides. I usually cut a rough profile for the handle first, leaving about 1/8" to 1/4" overhang.
3) Sand the inside of the scales flat, and tape scales together, then shape, sand, and buff front side. This part can't be sanded and shaped after assembly without messing up the blade.
4) Glue on one scale and let dry.
5) Set on drill press table, scale down, and drill from tang side. Use a 1/16" drill bit to make this hole, centering it in the tang holes.
6) Glue on other scale, making sure front ends are aligned evenly - let dry.
7) Place on drill press and drill through existing holes with 1/16" bit. Re-drill for the desired pin/bolt size.
8) Put glue in holes and insert pins or Corby bolts.
9) Tape up blade right to the handle. This protects it from accidental scrapes.
10) Shape handle to desired shape, sand to 400 grit, buff - DONE.
Now, as an engineering person, I realize that if the tang is tapered, the hole is at an angle to the blade centeri\line....but this misalignment is about .010" forward of the other side in a 3/4" thick handle. My eye is good, but I can't see that one side is forward of the other when the difference is .010". What is important (and will matter) is that the hole is true from side to side. The pins/bolts should slide through with ease.....because the through hole was drilled after the handle was glued and dry. This also greatly lessens any gaps showing up as uneven glue lines.