As the title suggests,

When using a sample playback module with v/ oct pitch control
(let's say the 2hp "Play")
what pitch should you record a sample at to get accurate v/oct pitches?

That is, if I were to record a single piano note, so that I can then sequence the sampler to get a pitched piano melody,
should I record a C note?

does v/oct have a fundamental root note it works from?

or is the standard approach to not worry about it and then tune with the v/oct knob.

Thank you