Does DSP delay equal physical tweeter set back on baffle?

No. Every off-axial measurement will have different phase summation/spl. The difference can be for better or worse, depending on z-axis distance and off-axis angle, both horizontal and vertical.

Acoustic point source position on z-axis is hard to define, it is different for cones vs. domes! Eyes wil deceive! Old guidelines tell to find the position of magnets, which has some relevance only for compression horns. The issue gets more difficult when crossover frequency goes up and crossover "order" gets higher.

Coaxial mid-tweeter is superior in this regard, but not perfect because typically crossover is in range when wavelength is shorter than cone diameter and cone no longer behaves as point source.

https://www.klippel.de/fileadmin/_migrated/content_uploads/KLIPPEL_Sound_Radiation_Poster_01.pdf
 

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