Making recipient incisions is a whole controversial topic in itself and there isn't universal agreement on the best method.
There are many factors to consider:
Firstly, the exit angle of each hair plus where that hair is in relation to the "whorl" pattern of hair (which varies from patient to patient i.e. single versus double crowns).
That is a "patient" factor.
Then there are surgeon preferences - most use blades that make a slit (very thin blade but makes a slit of length 1mm, for instance) but some still use needles (makes round incisions, not slits).
In addition, the orientation of the blade is a choice - sagittal or coronal or indeed, a cross between the two, which I call a slanticle (or slateral), which more closely follows the exit angles of the existing hair.
Also, the size of the incision and closeness of the incisions does make a difference to the regrowth rates - the only problem is what difference does it make? Some studies show close packing decreases regrowth, some studies show improved regrowth when close packed.
The bottom line is, hair transplant surgeons try to mimic nature as much as possible whilst "artistically" trying to make one hair count for many, as we have a limited donor resource. There are differences between surgeons but probably no absolute consensus.
In an ideal world, you would take take a hair out, place the incision then immediately place the graft. This can be done with FUE if the recipient area is practical. Then again, studies show regrowth rates are over 90% with strip removal, if replaced within 6 hours. But the regrowth rate does go down after 6 hours, so those mega sessions lasting longer than that, could be a cause for concern.