It tells you to do it every 180* because while 1 and 3 will be at TDC at the same time they will be on different strokes so while 1 is at TDC on the compression/power stroke 3 will still be on intake, turn it 180 and 3 is now on compression/power. You cannot measure valve clearance when a cylinder is on any other stroke than compression/power because the valves will be depressed and obviously the clearance will read 0.
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