Aerowen @rerun119
I actually attempted a very crude test where I drew a straight line horizontally, to represent 180 degree FOV and then drew lines past that line to represent the 190 FOV line of sight and aligned the camera so that both edges matched as closely as possible to the 190 degree lines on the fisheye viewfinder, since canon claims this is actually a 190 lens. I balanced the camera manually with bubble levels on both axis to ensure as much accuracy as possible. I even left a tiny amount of margin on the far right and left of the fisheye view, just to simply be able to actually see both the 190 and 180 lines, thinking that even if I'm actually 191 by doing so, then the equirectangular conversion would also slightly show the 180 line. As you can see on the second screenshot, the equirectangular conversion does not even show any of the 180 line. It's actually cropped in slightly past it. Keep in mind that the raw fisheye screenshot has the left and right eyes flipped straight out of the camera. I still dont personally believe that this lens is actually a full 190 degrees, I think the canon marketing team is rounding up. Even if this lens was exactly 190 degrees, then its still cropping in past the 180 degree point, which would account for some of that slightly larger scaling issue and why simply zooming out slightly also seems to fix the scaling. I know it's a very crude test but the general idea shows me that the equirectangular conversion from the canon software does crop in slightly more than it should. Even though it's technically not a correct way to view the footage, watching straight out of the camera in its native resolution and aspect ratio with a 190 profile on DeoVR produces a more accurate scaled image because it leaves all those extra pixels around the fisheye lenses, artificially creating a slightly "zoomed" out view vs. when you use the canon software or convert it back down to fisheye at a 2:1 aspect ratio.
Either way, the fact that viewing the canon footage in an incorrect format seems to produce more accurate scaling than the traditional "methods" of processing this footage tells me that there are ways to manually edit this footage to get better scaling out of it, even when converting to a 2:1 aspect ratio. My guess would be to simply scale down the fisheye footage 3-5% in the 2:1 aspect ratio timeline, essentially shrinking the footage slightly would yield similar results.
Anyways, thought it was interesting to attempt and measure the FOV change between fisheye and equirectangular conversions, assuming this is a true 190 lens. I'm sure someone has a better way to measure the exact FOV of these lenses because I am still convinced this is either not a full 190 lens and or the canon utility is cropping in more than it should when attempting to make a 180 FOV
Fisheye screenshot
Equirectangular view