Spike, Viewpoint correction tends to be discussed in connection with patching nadir shots into a 360x180 panorama to cover up the tripod. The nadir shot may be taken well away from the rotation point of the main set of images and therefore requires correction for the different viewpoint. But if you have a set of shots all taken from differing viewpoints, then you can correct each of them with control points created only on a single flat plane like a wall or floor or ceiling (but leave one image not viewpoint corrected as a sort of anchor). The viewpoint shots must have objects outside of the plane masked out (like furniture poking up from the flat floor).
For your panorama, you just have the flat plane of the artwork (excluding the flat support surface behind, which can be ignored by not creating points there). So there are two tutorials on the PTGui web site ("Learn"), one of which is in the videos section (Part 7). I also have one recently updated for V12 at
PTGUI PRO -VIEWPOINT TUTORIAL (johnhpanos.com).
Horizontal and vertical line control points are invaluable for getting the image aligned with the edges properly horizontal and vertical. They are to be created on line features that are expected to appear straight and vertical/horizontal
in the currently selected projection for the output panorama. Again, they are very relevant for levelling 360x180 panoramas, so tutorials tend to be aimed in that direction. There are tutorials on the PTGui web site and there's and old one of mine at
LEVELLING A PANORAMA IMAGE WITH PTGUI (johnhpanos.com).
Levelling won't make any difference to the stitching quality of the panorama. OTOH, I did make use of straight line control points for your panorama to get the edges hopefully glitch free. You can create points of type "Line 1" along a line feature possibly crossing several images in order to encourage the optimizer to get the points into a straight line (in the currently selected output projection). Do the same for other straight line features, using Line 2, Line 3, points for each successive line. Just select "New line" for the control point type.for each new line feature required.
In the current project, I found it necessary to create far more special points than I would normally expect to do, largely because of the bland images devoid of detail for control points.
I would also add to Erik's suggestion that it is much more straightforward if you simply photograph using a long lens with the camera mounted on a spherical panorama head, which rotates the camera about the entrance pupil of the lens (AKA no parallax point) to avoid parallax issues.
John