Hmm, interesting experiment indeed. I'd say the only way to know for sure what the true FOV is for your particular camera is to set it up like you say -- with the back open and a piece of ground glass at the film gate.
The whole hassle about moving framelines and parallax adjustment on external finders has always baffled me. They're extra moving parts which inevitably bring inaccuracies with them. I don't trust them things farther than I can throw 'em.
I prefer the TLR shooter's way of dealing with it: On a tripod, you frame your shot in the viewing screen, then crank your tripod up by the exact distance between viewing lens and taking lens, bringing the taking lens in the spot where the viewing lens was when you composed. With some exercise, you learn to do this without the tripod.
A variation on the same idea is to aim for a spot on your subject that's higher than your intended center by that same distance between the lenses. Imagine your viewing and taking lenses each sending out a laser beam. These two beams would stay parallel and hit your subject the same distance apart. The lower laser dot is the center of the image you're taking, the upper the center of your view. On a building a hundred feet away, that difference is negligible. On a person's face 5 feet away, it's not. You aim for the higher of the two dots.
Same idea works with any RF/VF camera, except most often, the two "beams" are offset side-to-side, as well. Compose, then move the camera diagonally to bring the lens where the VF was. Or, aim at a spot on your subject that's a little up and to the left to begin with. Is this practical, precise, fast? No. That's why SLRs are better for close-up work.