... What I meant to question was the possible advantage to having first a leveling head on top of the tripod, then having the tripod "head' mounted on top of that. And the "head" itself, mounted atop the leveling head, would have bubble level(s)...
We had a discussion on a similar subject
here. To address your question above, there are a couple of points I made in the above referenced discussion:
"... There would be no advantage of using a separate head leveler under the following assumptions:
- if you are shooting from an already level ground, say a street
- if your tripod legs are all extended to a perfectly equal length
- if your tripod legs are all extended with the same angle (relative to the central column)
- you do not mind losing pixels at the top and bottom of the pano (in order to crop out the "tiling")
If either of the first three above is not perfect, you will need some form of leveling device (or you can continue to fiddle manually with leg extension and angle). Can you get away with none of the above? Sure you can. The price you will pay, however, would be pano "tiling"..."