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Agree on the 'correct' TDC.On my old LM2, aside from the normal checks, there are letters visible; 'D' (Destra) Right and 'S' (Sinistra) Left through the inspection hole to the flywheel which show TDC, don't know if anything like this is available on newer models though?
The engine is not at TDC on the compression stroke. Rotate it one revolution and all should be well for the adjustment.
Normally, the operating clearance enlarges over time which is the reason for valve adjustments