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I'm honestly not sure. If it's a question about how much of your vision the monitor takes up, the distance to your monitor should be considered as well. But personally I don't feel the sensitivity being wrong if I move 50 cm back or forth, which has a lot more impact on the apparent size than a few inches of increased monitor size. I'll add the function to the next release though (not with distance to the monitor, but with monitor size), but it's probably not suitable for everyone.

Use in all the games monitor distance - 00%

I would just like to mention that all percentages, besides 0%, is actually arbitrary. Even the 1:1 aspect ratio percentage of 56.25%. This concept can be taken a step further, instead of just aspect ratio independent, to monitor size independent. Think of the monitor as the aperture for the camera, or simply a window to the game world. When thought of it this way, then dividing any angle, even if its the angle that's at the screen boundaries, is just as arbitrary as any other angle, as the screen boundary depends entirely on the size of the monitor. A 24" monitor displaying 90 degrees vertically, is the exact same as a 12" monitor displaying 53.13 degrees vertically, as they both have the same focal length (149.4 mm). It's just different apertures. The 15" monitor's frame could be placed on top of the 24" monitor's frame and it will blend in perfectly. You could play a game windowed on the 24" with half the resolution (and 53.13 vfov) to emulate the 12". An example. Both cases have very different angles of view. If you just divide angles, which is what monitor distance match does, then you get very different results, and this isn't even including what length you use (Vertical? Horizontal? Diagonal? 1:1? 4:3? 16:9? 12"? 24"?). Both the 24" and 12" examples should have the same sensitivity, except they won't if you use monitor distance match at any percentage other than 0% (whilst simultaneously using the appropriate CPI for each monitor). If you did 56.25%, you would distance match to 90 degrees on one, and 53.13 degrees on the other, simply because that's the angle at the monitor boundary for that specific focal length, and both will have very different sensitivities as a result. 0% is aperture independent, doesn't matter what the monitor size is, whether you use vertical, horizontal, diagonal, etc., you get the same result. Calculations need to take monitor size into account in order to convert the control-display gain for CPI (DPI Wizard already has this, displayed as 'base length'), and to convert 3D sensitivity based on focal length. BTW using the above concept, you can play any FOV restricted game in a custom resolution with black bars to emulate a portion of a higher FOV. So Overwatch's 103 FOV can be converted to 106.26 (CSGO) by using a smaller resolution with black bars (1810x1018), where the extra vision that CSGO has is replaced with black borders. Both games can share the same cm/360° as they will have identical focal lengths, even though the angles are different. In this scenario, any conversion method that doesn't normalise the angles using the tangent function (anything other than 0%) will result in Overwatch having a different cm/360° compared to CSGO, which would be incorrect. Tldr 0% is the correct way to convert, anything else is preference.