It is a error that multiplies with distance. The error gets larger with each MOA dialed. You can do the math easily while eliminating all environmental conditions and then enter the calibrated correction number. In most cases, depending on how far off the scope tracks, it is worth doing. If you don't, and your scope tracks off, you will end up fudging another data entry, for example velocity or BC, to make up for it. That can bite you later when you shoot from different environmental conditions. This is just part of using good data to receive good data from the program.
We did my ATACR from a high end gun vice off my work bench in my shop. Pulled a steel tape from the turret to a 4x8 sheet of plywood at 100 yards. The plywood was installed perfectly plumb. On the plywood was a 1" wide steel tape. We checked calibration every 20 moa all the way to 120 MOA. Each time, after adding 20 moa and taking a reading we would return to zero to insure the rifle or scope had not moved. In the end we determined the scope was near perfect but the correction factor was 1.008
We used that correction number, took velocity reading on different days with both an Oehler 35 and a Magneto speed. All data was entered and we went straight to my range and shot a cold bore shot and one follow up at 800, 1200, 1600 and 1773 yards. Then returned the next day and repeated this shooting sequence. All shots were spot on for elevation inside .5 moa accuracy of the rifle and my field shooting skill. I think it is worth the time if you want to be spot on at all distances in all environmental conditions. I have seen some scopes as far off as 1.05
Jeff