Just a little precision concerning FOV.
Let's say I have a 22 inchs, the screen is 30 inchs from my eyes. I use the formula to know what FOV my screen really represents....result: XX degrees.
If I use these XX degrees in the game, what I see on the screen is what I see in a real car if I cover everything with black fabric excepted a 22 inchs wide hole located 30 inchs away from my eyes.
Of course objects are undistorted. But is this realistic? Maybe for a tank driver...
Until we have surround, 180 degrees screens, chosing FOV is still a compromise between:
- an undistorted tank view....not realistic
- a distorted view, with a FOV closer from our real FOV (180 degrees)...not realistic too.