depend on those theory and maths to help us get the most suitable equipment/accessories that fit our need at first attempt. If those theory and maths was not reliable or apply wrongly, I think most of us will have big problem in decide what is the correct equipment/accessories to get
I agree with that statement. However, sometimes practice has proven that theory may not be reliable or maths may be wrongly applied.
An example that theory may not be reliable: Some people tend to take it for granted that a eyepiece's AFOV is correct. A 15mm 'P' series eyepiece with 68 deg AFOV should show a wider true field than a 14mm 'X' eyepiece with 65 deg AFOV in the same scope, but it was proven in the field that the 14mm has a bigger TFOV than the 15mm. Moo saw that with me at Mersing.
I later measure the baffle of the C5 which is around 25mm and I use the forumla True field of view = eyepiece field stop diameter ÷ telescope focal length x 57.3 and the result is around 1.1 degree of true FoV
The other example: Maths shows 1.1 deg on paper, I saw 2 degs thru the 40mm MK-70, so which is correct? In this case, I would go with what I see, rather than what I think. It so happens that I have my C5 and 40XW with me in the office this evening so I did another check by measuring the TFOV seen of Pleiades and the Orion Nebula region and measure it against the same field in my Sky Atlas 2000.0 and I still get 2 degs. So from 'practice', I would say that the max. TFOV is limited by the effective field stop of the eyepiece and not the rear aperture of the C5. Hence the calculation is probably 46/1270 x 57.3 = 2.07 degs which corresponds well with what I saw. Note that the effective FL of the C5 for visual use is not 1250mm.
So allow me to rephrase my earlier statement: in this case, 'practice' counts for me more than the 'theory' or 'maths' as I have shown in the above examples. As Wxg knows, I still do rely on maths and theory in other cases, such as the theory & maths regarding the secondary mirrors of our respective Newtonians which Wxg and I discussed over dinner the other evening.