I suppose that most modern macro lenses breathe heavily in closeup ranges. I measured my Can EF100mm macro lens and posted the results here:Equivalent Focal Length And DOF @ Scanning Distances - #10 by Digitizer
So again, as measured, the EF100mm macro has s shorter FL at 1:1 than advertised at infinity (I suppose). I also suppose that Sigma’s published MTF charts are taken at infinity rather than at closest focusing distance, which is one of the targeted areas of use.