Nothing is really necessary as it depends on you preference. The positive of matching everything to Windows using MDV 0% is that 1 pixel movement will always be the same. The downside is that this will drastically affect especially hipfire when your FOV is different. 360 distance is usually preferred for hipfire as it keeps a constant movement for orientation rather than aim. So you know how far to move your mouse to turn around a corner etc. With MDV 0% or a match made to Windows/Desktop, this distance will change depending on your FOV. And while it keeps the aim consistent, this is usually less important than navigation when it comes to hipfire.
But it all depends on the game and your preference, nothing is right or wrong, what is important is what feels natural to you.