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0% is matched at the crosshair, so your muscle memory at the center of the screen will be consistent across the FOV range. But as your monitor match percentage increases, the crosshair becomes less and less consistent across the FOV range, and therefore, your accuracy at the crosshair will suffer. Keep in mind that 75%, 100% and 56.25% are all arbitrary. They completely depend on the physical dimensions of your monitor. E.g. Take two monitors with exactly the same height and stretch one horizontally as if it had a different aspect ratio. If you were to match 100% on one of the monitors it would not translate to be the same percentage on the other monitor. See below. The same principle applies to the vertical length of the monitor. Using the vertical does not make monitor matching independent. For games that crop/add the vertical length of the monitor according to your aspect ratio, you will once again have problems with arbitrary values like 75%, 100% and 56.25%. See below. As Drimzi also mentioned above, the only percentage that is truly independent of aspect ratio, or more accurately, monitor dimensions is 0%. Once again, another reason to use 0% monitor match.

Since 0% match is matched directly at the center of the screen, you will maintain muscle memory at the crosshair. This has a lot of benefits with regards to precision and tracking. On the other hand, since 100% match is matched at the edge of the screen, you will maintain muscle memory the closer your target is to the edge. This can make your sensitivity feel much more consistent across the entire monitor rather than just at the center. Every other percentage either leans more towards being matched at the center or matched at the edge. My personal opinion? You are still going to have to learn muscle memory for every FOV no matter what match percentage you use, so I don't really believe 100% has any advantage in that regard. You will have to develop different muscle memory across the FOV range no matter. So then, which one is better? Is it better to match at the crosshair or match at the edge? Here is my answer: as you move your mouse towards a target, you are effectively moving it closer to the crosshair and further from the edge. With 0% you feel more in control as the target approaches your crosshair and less in control with 100% as it moves away from the edge of the monitor. So therefore, 0% is the logical choice for the sake of your accuracy. Your muscle memory does not transfer very well at the crosshair with 100% and you will often miss a lot of shots and not be able to give the killing blow even though you probably acquired the targets much easier.