360° turn distance for an fov of 45° should be twice as big as that for a 90° fov if you had a screen that had the correct curve. Since 99% of people use a flat screen the distance won't be double unless you match at 100% screen distance. "Cog method" or whatever you want to call it (and also viewspeed) still relies on your monitor being representable by a chord. This doesn't seem to be mathmatically correct from what I can tell.
Ignoring that, I can't tell where you're getting 2 sin(R/2). If you're trying to match "chain speed" then you just take the ratio of the radii calculated from chord = 2 r sin(fov/2) like here http://www.wolframalpha.com/input/?i=h+%3D+103,+z+%3D+51,+j+%3D+1%2F2+c+csc((h+π)%2F360),+x+%3D+1%2F2+c+csc((π+z)%2F360),+j%2Fx%3D
Regardless the chord thing seems flawed so by extension so is this.
My point was that there's no objective reason to be using horizontal fov/resolution instead of vertical or even diagonal.
I would strongly disagree that viewspeed is "better" than matching a screen distance. In fact I even dislike the name because it's misleading. You can only match the "speed" at a single circle on the monitor. That's just how projecting a 3d image onto a 2d plane works. You can get a pretty close speed on the rest of the monitor, but it gets farther off the farther you are from the circle. It's why I personally like to have the speed matched at my crosshair.
Like I already said in this post going from 45° to 90° should double your sensitivity if and only if your monitor is curved to match. You lose your ability to accurately do 45°/90°=50% when you start using a 2d plane for your 3d image. Going from 90° to 45° fov on a flat screen isn't 2x zoom. With my image previous in this thread I showed that for flat screens the zoom amount is tan(90°/2)/tan(45°/2)=2.414
There's nothing truely special about 75% either. It feels pretty decent for most people sure, but originally it was just 100% match distance for source engine's fov method. The devs just did 40/90 for their 4:3 resolution game. Other games like battlefield just copied this because it's what people are used to. In fact it's literally one of the reasons listed by one of the designers of battlefield's system:
"that's what CS:GO used and compatability is awesome" - https://battlelog.battlefield.com/bf4/forum/threadview/2979150494051524581/
note: I'm not really sure what you were trying to say with 75% so I kinda just guessed?