Great math skill @CCbathwater !
I agree with the figures, yet you forgot to mention that 40% of 100 is 40 and that gap can't be closed because without assist in this equation/illustration M&K people get to "just" 100 not 140. Thus you see the huge skill gap appearing between P1 and D4 levels - I call it "welcome to software assist world" - given when spectating my killers I rarely go "wow yeah this player has movement, thinking, game awareness etc.".
In any case, off with the math, this video I found quickly on Youtube clearly shows how aim assist works and if you compare it to streamers or people that kill you in the game you see 1:1 comparison of what is going on: https://youtu.be/ujEtRDiSUV8
From my demos and tracking, I see that these minor discrepancies/misses are all there is between hitting and missing. Sure there are times when I go "wtf did I just do there" when my aiming was nowhere near, but usually my crosshair is 0.5 cm or less (actually just measured it from my demos) on 32" screen off/around target which I am 100% sure would qualify for this "gravitational pull" controller players have.
End of story - there is a clear mechanical (khm khm software) advantage available in the game for certain players and if you ask me for no particular reason - we don't eat soup with the nife or fork right... same should be applicable for games: wanna be top X %, well then you have to have certain hardware given we are not giving people free 240+ hz monitors, GPUs that can pull 190 fps etc etc.