Pixels is relative to the screen. The head could be 32 pixels on yours, or 320 pixels on mine. You can think of the monitor as a window to the game, and the pixels as a wire-screen panel bolted to the window. The room is rotating. How you perceive the movement is dependent entirely on the rotation. The wire-screen panel is irrelevant. When it comes to 'skipping', it's not about the pixels, it's about the degrees turned per count.
The main benefit in this is to 'match' the sensitivity of the desktop, not to try prevent 'pixel skipping'. When matching the desktop sensitivity, you are constrained to matching the distance for the center pixel. For now, with our low resolutions, a pixel is representing a large area of the world, so a low windows sensitivity is highly recommended when matching the desktop sensitivity in order to make the angle increment small enough. But in many years time, that requirement will go away as pixels get smaller and smaller. Matching a pixel only matters if your matching desktop sensitivity, as the cursor increments in pixels. But for everyone else who is just worried about skippy aim, then it has nothing to do with pixels.