Never mind any values, just assume your NTSC picture is stretched to fit, say, 320x200 onto a 4:3 screen.
For PAL, 320x256 is squeezed to fit a 4:3 screen.
Square pixel "native resolution" of a 4:3 screen is 320x240.
The latter is close enough to PAL I think. So I prefer not to bother, and think in terms of square pixels at all times. And for artists it's simple ofc, draw something nice and - done.
F.ex., I have my C1081 set to square pixels, and use square pixels in WinUAE on my 1280x1024 (5:4) LCD.
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