A minute of angle in the shooting sports has meant exactly 1 inch per hundred yards for decades. It's not the trig function of 1.047 inch per hundred yards. It all began a hundred years or so ago when external scope mounts had 7.2 inch spacing and their rear adjustment moved .002 inch over 4 clicks; do the math and that's 1/3600th of the 7.2 inch spacing.
1/3600th of 100 yards is exactly 1 inch.
Aperture sights on target versions moved .0083 inch over 4 clicks and that's exactly 1/3600th of the sight radius that was standardized at 30 inches. Same ratio applies here.
Nowadays, because some folks could never learn this nor figure it out, some scope makers produced adjustments that are based on the trig function of 1.047 inch per hundred yards. So with two versions out there, it helps if we state which one we use; shooter MOA's or trig MOA's. In NRA smallbore and high power comnpetition, the shooter version is the standard because original target scoring rings were set up on even inch diameters/spacings.
This is about as confusing as "adjusting parallax." There is no such thing as adjusting parallax; one adjusts the focus of the scope on the target exactly like a camera lens focusses on the subject. But again, some folks could never figure this out so scope makers bowed to their ignorance.
By the way, Weaver's Model T's didn't have 1/8 inch (at 100 yards) clicks until recently; their original ones had 1/4 inch clicks. I've had 4 of them and that's how they were.