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In-game shows the wrong value. I've tested this extensively to make sure the calculations are correct, see this post for some reference.

One simple way is to multiply the DPI by the difference factor of the old and new monitor. For instance going from 1000 DPI on 24 inches to 27 inches would be (24/27)*1000=888 DPI on the new monitor. This way movement to the edge of the old monitor would be the same physical distance on the new monitor, hence stopping before the edge. There are other methods too though, see this post for some great technical insight. But note that if your new monitor is the same aspect ratio as the old one, sensitivity in terms of 360 distance and monitor distance (i.e. monitor to a relative point on the monitor, say the edge) will be the same. Higher resolution only affects 2D games and the cursor in menus etc, so a conversion is not necessarily required depending on your preference.

Yes, sensitivity is tied to focal length. You can measure the focal length with pixels, which is a physical measurement since they also have a physical size. So different monitors will need different field of views to end up with the same focal length and sensitivity. The focal length is basically the radius for the spherical image. A high focal length will be a large radius, resulting in a large sphere, and since the monitor size is fixed, it will result in a smaller portion of that sphere fitting inside the monitor space, resulting in a lower fov and an image that has a lower curvature. A shorter focal length is the opposite. Curvature plays a huge role in how the sensitivity feels, which is why even a perfect conversion (0%) to a different focal length still feels different. 2D would be kind of equivalent to an infinite focal length, as it is an image with no curvature. The ratio between the spherical representation of the sensitivity (measure as cm/360 degrees), and the spherical representation of the image, is the actual sensitivity, the 'Control-Display Ratio'. This is often expressed as 'Control-Display Gain', which is how much faster or slower the output is compared to the input. This actual sensitivity is a constant value as long as you convert using 0%. You can find your actual sensitivity using this. The defaults in the calculation is a result of doing a desktop to csgo conversion using 0% for a 24.5" monitor at 1920x1080 and 400 CPI, which results in an identical 2D and 3D Control-Display Gain of ~4.45. Someone may think to themselves that a 1:1 Control-Display Ratio would be optimal, but it will feel incredibly slow, even for just 2D, which is probably due to the mouse mass, friction, etc. Also here are some useful visuals and links: Graphical FOV Converter Spherical representation of sensitivity and image at high and low fov. Small monitor, small fov, large monitor, large fov. Same focal length. Same cm/360°. Same fov, different monitor size. Different focal length. Different cm/360°.