Pistons #1 & #4 are both at Top Dead Center (TDC) at the same time, while
Pistons #2 & #3 are both at Bottom Dead Center (BDC).
BUT each piston is on a different ONE of the FOUR strokes. [intake,compression,power,exhaust]
If #1 is at TDC (end of COMPRESSION stroke) then #4 is at TDC (end of EXHAUST stroke & beginning of intake stroke) where cam lobe contact is changing valves as exhaust is almost closed & intake is just opening.[not a time to adj. these valve]
Spark plugs #1 & #4 controlled by (1 set of points) both fire a few degrees Before both TDC's- the spark on compression begins the POWER stroke, the spark on exhaust is "wasted".
I like the idea of the chart with only 2 positions to set 8 valves, or simply turning the crank 4 times "chart free".