Yes - I agree - as long as you have a sufficient number of pleats and a sufficient length of pleating so as to create the required shape without making the pleats look oddly splayed out, then I think you'll be able to make a kilt to fit, and fit well.

I'd still advise that you take a longer than you think you'll need piece of fabric and start to pleat in the middle, so you can try it on and see how the pleats lie before commiting yourself to a particular number of pleats with x amount of tapering.

Factors such as the flexibility or otherwise of the fabric can make a difference in how many pleats are required and how they will lie.

Even after making a fair few kilts for myself, I start to sew the pleats at the centre back and try it on when I get to about 16 or 18 to see how it is shaping up - you make me feel quite skinny now I have only to do 20 or 22 pleats under 1 inch wide.

I sew along the visible edges of the pleats with my machine to help to keep them neat, right from waist to edge, then if I need to make the kilt smaller I take out the hand sewing and re do it - some kilts have been remade four times, but I do not have to remeasure the pleats, just the reveals.