Before I start the calibrations I demagnetize the heads and wipe them with 99% isopropyl alcohol. I will go through the recording head calibration steps again tonight see if I get better results. The more times I do it the easier it gets....
Unfortunately, iso will not remove hardened debris and neither will ethanol, as they evaporate far to quickly to be effective. The lubricants in Solvol penetrate, soften and loosen the hardened debris.
Solvol is actually a very light abrasive; if you look at the surface of the head before and after with a 30X Jewellers loupe, you will not see “micro scratches” as you put it, just a more polished finish. And unless it’s a new old stock unit, the OP’s deck has 40+ year old heads with ‘00’s of hours of use, so to be frank, the amount of additional “wear” using Solvol would create on the heads would be irrelevant.
One other point; if the heads have a wear groove, this can also cause recording and playback issues and they’d need to be lapped, providing, of course, there are no open gaps.
I received my test tape and went through the adjustments of the record and play heads and we have success. Now the recording sounds very close to what is playing. Plus I have a much better understanding of my test gear. Thanks for everyone's help.