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.