I've been thinking how I can describe my post in the easiest way possible. Firstly I'd like to start with some basics.
Field of View makes up your view window within a game, this measurement (in degrees) is removed from the remainder of your full rotation (360).
Obviously your screen window is fixed in size. Hence, when we lower our FOV the image is scaled larger, when we increase our FOV the image is scaled smaller, maintaining the overall boundaries of the original view box.
The reason selecting the correct FOV is important, minimize distortion but maintain a reasonable view angle, however that is another topic and I don't want to lead off track.
Here's where my creative side attempts to give you an analogy to understand the relationship between your desktop and in game.
As you can see moving your cursor on desktop is indeed related to how you rotate in game, For every FOV there's only one speed/ sensitivity that is actually 1:1 with your aspect ratio (allowing the gears to mesh perfectly).
As in this example given that the gears interlock perfectly as the gear rotates over the pinion it's clear they move in unison, 1:1 movement. That relationship is outlayed in my previous posts.
Here's another example that I'll attempt to explain why IT IS possible to match ALL FOV 1:1.
As you can see we have two gears of dissimilar diameters (simulating different FOV). They both rotate at different speeds, however the chain travels around them at uniform speed, clearly.
It does not matter how big the gear/FOV is or how many times it rotates. What matters is that the 'chain' moves between the two perfectly. Essentially adjusting your speed/sensitivity at the desired FOV so the 'gears' match the chain speed PERFECTLY.
Answering the above question then YES, it can be perfect. Perfect does not mean every pixel on your screen should move in sync regardless of FOV. That's physically impossible. Different diameters will complete a rotation at different times. The centre of your screen can be perfect and that's the only bit that matters, that's the only part of the screen you used to line up your shots.
Moving to your next target is simply a matter of distance / time, the better you judge this the faster you become.