That's the same formula as my eqn. 2 and there is no specific angle at which the approximation "reverts" to the exact formula. The error is a function of the angle which is always nonzero, except for the trivial case of theta = 0. That's why I provided the one percent error example.
Yes I read that percent error comment. Now take the following table using the different formula variations
theta 10*57.3/theta 10/tan(theta/57.3) percent difference
0.5 1145.91559 1145.886501 0.002538491
1 572.9577951 572.8996163 0.01015412
2 286.4788976 286.3625328 0.040618956
4 143.2394488 143.0066626 0.162515437
8 71.61972439 71.15369722 0.650696678
16 35.8098622 34.87414444 2.613016917
So where would it be prudent to say the angle is too large for the abbreviated form of the relationship to be valid?
.5% 1% 2%?