Apex uses MDH 0% as the scaling factor for scopes. The scalar is a multiplier to the base sensitivity, and not the scaling factor. And since it is applied to all scopes this means that any other conversion than 0% will be different depending on the scope. So in your case MDV 172.8% is 1.169931 for ADS (ironsight) but 1.434049 for 10X. In other words you can only perfectly match one scope/aim to your preference, and all the others will just have to be what the game scales them to.
Hopefully they will address this in a future patch!