It depends on what you mean by theoretical centres I think. For the slave clock movement I made I profiled out the pinions and wheels on the CNC from the dxf designs generated by the “cycloidal gear builder” site. These are to a recognised standard for horological gears (BS I think) and have an allowance for backlash built in. They meshed perfectly at the theoretical centres for the modules used, the plates also being coordinate drilled by the CNC. Whether they have the lowest friction etc I don’t know, but at least designing and manufacturing to a standard means there is some objective control over the process rather than relying on the clockmaker’s feel.