"On step two where should the lady be facing and where should the man be on the same step. If you like go to the V. Waltz 5th step . again where should the man be facing on step 5. And the lady is facing.???"
The BODY alignments will match between partners.
But FOOT alignments will differ during the second step - the inside person places the second step with much of the foot turn already made, while the outside person continues the original alignment in their feet, and only then turns.
In short, bodies match, feet don't.