I'd say that if the Uboat is spawned into the world with an exact 0 degrees N,E,S or W heading and the bearing-grid aligns perfectly to the grid on the map in the deeper zoomlevels then it is ok.
I do think that one should NOT rely on the number bearings reported by the crew in the text box, or pronounced as audio. There are delays involved and indeed seems to suffer from roundoff errors.
If you are not sure about the boat heading when spawning in a career you can check it by making a custom scenario and see how that aligns.
If the grid aligns good to the horizontal and vertical coordinates when opened in a graphical editor then it should be ok. The original bearing grid could have been place rotated on the scanner plate. Not every one is painstaking in correcting it's orientation. The scan may even be warped or skewed (not equally wide horizontally as vertically).
[edit] Even relying on the waypoint marker to get to a perfect heading (when the line is straigh) is questionable. When the heading is achieved or close enough the helmsman goes on a break until you re-command him to a new heading. It's not perfect.
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