Optimum timing is influenced by several variables. Bore size, stroke, piston design, cam design, chamber design. But I only worry about this at WOT under boost. Like many other things......people can over analyze and complicate everything. Today it must be idle timing. lol.
You read the plugs to determine what the engine wants at WOT. My 22 degree example was just a ballpark range. Some engine may want 19, others may want 24. Reading the plugs will tell you what it wants. As for idle. I have never....never had an engine that didn't clean up from running over 30 degrees of timing. You can hear it in the way it idles, you can see the a/f change. If your trying to light off a catalytic converter running a low timing may help but how many of us are worried about a cat converter.