Well I can tell you the difference in waterms resistance is probably testing methodology.
If you put an object in water and increase pressure to 3 BAR, you just simulated 20m depth. It only takes seconds to do this in a pressure vessel. You pull it out and guess what? No water intrusion. It resists 20m pressure depth. Even if just for a second or two you can make that claim.
Now let's look at an IP standard test. First number is dust protection, second number water resistance. An IP67 is means, 7, 1m from bottom of unit is surface of water. It must sit there for a minimum of 30 MINUTES. This is a far cry from 30 seconds getting to 3 BAR / ATM. To get IP68 you would need 3m or more for 30 minutes., then claim your depth. So, to get IP68 20m you would have to test a 30 minute test, not a few seconds. Big difference. IP67 generally designates a dust/water proof item, suitable for rain, splashes, or accidental immersion in water, river crossing, etc. but not sone thing you would take 20 feet or more under water with a rebreather and swim in from the horizon unprotected. Weapons go in a bag for protection from tidal silt in those instances anyway. It's easy to do a pressure vessel test and release the product then use IP67 stats once that testing is done.
As for FOV... I have an early Aimpoint magnifier. It has horrible glass quality with a brown tint you find in glass from low end optics that don't spend the money on cleaner optical glass. I'd take cleaner glass with less FOV any day. I hope they reduced FOV on purpose to extend eye relief and changed from my early brown glass. If that's the case or not I don't know, but a Vortex 3x magnifier is noticable in how much better the glass is at a fraction of the cost.