The
AFOV formula that you used to compare with the advertised
AFOV (64.9 vs 68 degrees) is only approximate. For an ideal lens of focal length f, when viewing an object d of diameter d (say, the field stop), the angular
FOV is given by alpha=2*atan(0.5*d/f) radians (or 180/
pi=57.3 times that in degrees). See Wikipedia under "Eyepiece" and "Angle of View", where it is named AAOV (Apparent Angle Of View).
In your example for the case of f=24 mm and d=27.2 mm we would have
AFOV=64.9 degrees and AAOV=59.1 degrees. So, when comparing ideal lens formulas with the vendor specified
AFOV of 68 degrees you should be using the AAOV. Both are worthless due to distortion the AAOV formula is just "less worthless" than the
AFOV formula. If the 68 degrees is correct, the AAOV gives a better number of how much distortion the lens has than the
AFOV formula.
Even the AAOV does not account for the human eyeball that could have glasses in front of them when performing the "flashlight test" that Don mentioned. Near-sighted persons like me would move their eyeball closer to the eyepiece than the average person, vice versa for far-sighted. This will affect the outcome. I just tried this with a 24 mm eyepiece. At large distances the
FOV remains constant but around 10 mm from the eye the
FOV changes quite a bit.
I tried to find the "flashlight test" that Don mentioned. I can't find a reference but
this thread on CN mentions a way to measure the angle with daytime object distances - which I presume a flashlight test would be. It talks about putting the eyepiece at eye relief distance to get a sharp image. At eye relief distance though, the field stop is blurry, so you could not get an accurate measurement. Moreover, the
FOV changes radically at those distances. Sometimes I view with glasses on, sometimes without. The
FOV is much larger without glasses than with (I am very near-sighted).
The author of that thread says it is much more accurate to use aa telescope and measure the time of a star crossing the
FOV - and apply math to that number to get the
AFOV. But even that number is subjected to the distance of the eyeball to the eyepiece, isn't it? Because no matter what, the field stop will be in focus and that's what determines it, but its perceived AAOV depends on it.
So how can we get a number that depends on the eyepiece only and not the eyeball of individuals (with different eye relief / near sightedness, etcetera)? Wikipedia names a standard that supposedly describes this, ISO 14132-1:2015. Unfortunately, you have to spend a lot of money to get it. Thoughts, anyone?