Concept:
Physics - Electrical Measuring Instruments.
Step 1: Compare Voltmeter vs. Potentiometer.
A standard voltmeter must draw a small amount of current to move its needle or activate its sensor. This current slightly changes the potential difference it is trying to measure.
Step 2: Analyze the "Null Point" principle.
A potentiometer works on the principle of balancing an unknown EMF against a known potential difference. When the galvanometer shows zero deflection (the "null point"), no current flows between the two circuits.
Step 3: Relate to ideal measurement.
Because it draws zero current from the test source at the moment of measurement, it effectively acts as a voltmeter with infinite resistance. This allows it to measure the \textit{actual} EMF of a cell, rather than just the terminal voltage.
Step 4: Conclusion.
Its "ideal" status comes from not drawing current from the source at the null point.