I don't understand the part underlined in the derivation of the directional derivative. Why is the $\lim_{Q \to P}$ interchangeable with $\lim_{N \to P}$? I understand that the surfaces are getting closer together but doesn't whether or not N is getting closer to P depend on the direction in which one surface is moving closer to the other?
For instance N could just be hovering above P but as Q moves closer to P N moves more 'North west' than 'south west' (referring to how the graph appears on the page) and hence moves further away from P?

Because PN is defined as the norm of $P$. So as Q approaches P, N must approach Q. But since Q approaches P (as was just stated), then N must also approach P.
Symbolically, $Q\to P$ implies $N\to Q$, therefore $N\to P$.
The key point is to note that $\theta$ is not fixed.