With the focus cam such as the one of a goggled lens for the M3, the rangefinder need the goggles' correction to be effective. Trying to focus with a rangefinder without this correction will be wrong as expected. It does not mean anything regarding the actual resulting plane of focus or the focus scale accuracy which is unchanged by the presence or absence of rangefinder focus correction.
Except for the focus cam and the shortest written distance on the focus scale, the lens unscrewed from the M2 or from the M3 version are the same.
Let's change perspective. First focus with the M2 version and the rangefinder at whatever distance. Note what the focus scale shows. Remove the lens, mount the M3 version without the goggles or just its unscrewed part into the adapter from the M2 version. Dial in the same distance on the focus scale, now look in the rangefinder, as expected the focus seems way off but only in the finder. Both pictures result in the same plane of focus, not the ~1/3 distance difference.