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Viewspeed (and Monitor Distance) matches what you see on the screen, so the further outside the field of view you get, the more the movement will differ. The discrepancies in the calculator output is only due to the games inability to accurately match the sensitivity. For instance with Overwatch, the 0% discrepancy sensitivity might be something like 7.23454, but since the game only supports two decimals, the output will show you a sensitivity of 7.23 with a discrepancy of 0.0605% (0.0015 inches). Usually this number is very small and insignificant, but it's worth paying attention to it if it's several percent. The way to fix it is usually by adjusting the DPI of your mouse if it supports it (i.e. try changing the DPI of the output game until it's perfect).

FOV is a part of the calculation so it's important that the configured FOV is used, but you do not need to match FOV's between games to get the same Viewspeed sensitivity. But the closer the FOV's are, the more similar the sensitivity will be. This is obviously not possible for ADS and scopes, and using the same FOV is not possible on all games.