that is true. i believe the test i referenced was done without a rifle and without shooting. just scopes in a fixture. however, since most people have no way to hold a scope still while dialing, shooting is an alternative, but you've got to have a fair amount of confidence in your ability and your rifle's accuracy, and also recognize the inherent error and lack of precision.
many ballistic calculators have a fudge factor for this. in shooter, it's "Elevation Correction Factor". If you measure your scope in a fixture and determine it's off 1%, since most manufacturers will just tell you you're full of it or that it's in spec and won't fix it, you can put .99 or 1.01 in as the correction factor, and it adjusts your dope for you. to your point, it would be extremely challenging to determine a scope was 99.4 by shooting. you pretty much need the fixture. and you also need to be exactly the right distance. if you're shooting at 100 yards but are actually 99.4 yards... well...