I feel that when used with film (so basically, shooting full frame) the viewfinder accuracy with the Hasselblad 503cm bodies at my college studio is VERY accurate, I'm not sure of the exact number, but it would be between 95 and 100 percent.
With the alternate focusing screens meant for the Imacon CFV digital backs, however, there is a brightline-style bracket (like a rangefinder's brightline but in black) in the middle of the focusing screen to indicate the digital back's smaller capture area. I never felt that the bracket was completely exact, so when I used the Hasselblad in the studio for my product shots, I liked to back off a tiny bit on my composition, in order to leave some room to crop before printing. Thankfully, the high resolution of the newer backs makes this no sweat.