The hipfire Y scale does not change with aspect ratio (at least not for me). So unless something is affecting it in certain cases, it doesn't make sense to change it based on your aspect ratio.
When I test the vertical 360 distance it is exactly 1.777778 times further than the horizontal sensitivity with the same values, regardless of my actual aspect ratio, be it 21:9 or 16:9.
Note that ADS behaves completely differently, and will be affected differently by both aspect ratio and FOV.
I also have absolutely no issues with smoothing, acceleration, packet loss, stuttering or high polling rates, but I understand that there are quite a few issues with graphics drivers etc that probably affects a lot of players at the moment.