Yes, the problem is with ACT reports wrong values. If the image plane was a square (aspect ratio 1:1) the problem is going to be the same with ACT values given after Matching photo tool.
Cropping an image to square aspect ration will only make changes for horizontal FOV. So the main other values of the perspective in my drawing are as before (vFOV=120°; x=20°; z=30°) but SU still shows us previous wrong values.