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Unreal Gold has a lot of acceleration, so it's not added. I think the base sensitivity is the same though, but haven't confirmed it.

Like this:

With TPP you are stuck with the locked FOV. So you can't convert back and forth and get the same result with three games, this is why it's important to use one specific game as the source for all conversions so you don't get wrong calculations because of the FOV. I changed the FOV to 88.66 so FPP matches the Actual FOV of BFV as you can see in the output. PUBG has a bug/quirk in how it scales FOV with different aspect ratios, that's why you get the weird value with 21:9.

The first two is due to rounding. The calculator rounds to the nearest 4 decimals, so you get 100.8912 with the first one and 1008.9175 with the second one. The first one is rounded from 100.89175xxxx. Regarding 0% on horizontal vs. vertical, they are only the same if the aspect ratio is the same. If you change the aspect ratio they will be different since the FOV changes. They will each change if the FOV changes in the plane their name indicates.