Air Rabbit
Read my post, numbered 95, that is were I deomstrate why the attitude as you define it is incorrect.
Boeing clearly ask you to flare 2-3 degrees based on the APPROACH attitude and speed. As speed bleeds in a flare you will not achieve a straight and level attitude, even momentarily, even if you flare the full 3 degrees. So Boeing clearly do not intend you to select any kind of straight and level attitude. To suppose they do is an simply incorrect and a misrepresentation of what is in the FCTM.
Like you I do not claim to be perfect, I have done a great deal of instructing and taught instructors their trade. I very much like simple repeatable techniques that the individual can use as a framework to develop from.
My view is that in this case you are both technicaly and conceptualy in error.
Technicaly because if you flare to a straight and level attitude based on the speed after the flare you must change the nose attitude by more than the recommended 3 degrees.
Conceptualy because you are overcomplicating things by a margin in my view.
Sorry but unless you, or someone else, can correct my demo in post 95 then that is my view.