When testing the wine before accepting the bottle of wine, what do the legs reflect and how important is this? How is this related to the percentage of alcohol?

Douglas

The "legs" have no relationship to the alcoholic content of wines. The legs are a measure of the amount of glycerin in the wine. This is simply a by product of the use of natual juices which already contain a fair amount of glycerin. As far as I know, all carbon based life forms have glycerin in them.