PUBG scales the sensitivity to MDH 100%. Meaning that half the FOV is twice the 360 distance distance etc.
This is not the same as the Viewspeed calculations, they work in a completely different way than a fixed monitor distance, so what you are seeing is expected.
If you want to set up the calculator to match how PUBG works (so you get the same value for all aims), set the ADS and Scope conversions to Monitor Distance Horizontal 100%.