I have a hard time buying into a prescriptive tea-making procedure. For example, you can heat up your temperature to boiling, but by the time you pour it, it will likely be down to the low to mid 90s.
There’s other factors such as the material of the mugs (which might be more or less conductive of temperature) and the delta between the water and air temps. The composition of the tea itself will also vary year-to-year and you have no idea of the vintage of the Lipton/Tetley tea bag dust stock you’re buying.
tl;dr Strict procedure = placebo