Resampling to Isotropic: Signal Processing Theory

Since WBIR2020 is postponed, continuing the discussion here.
I found this article from Cardoso M.J., Modat M., Vercauteren T., Ourselin S. (2015) Scale Factor Point Spread Function Matching: Beyond Aliasing in Image Resampling – MICCAI 2015 https://doi.org/10.1007/978-3-319-24571-3_81 PDF which provides the formula sigma= sqrt((isoSpacing^2 - inputSpacing[0]^2)/(2*sqrt(2*ln(2)))^2), which is not a function of the difference but based on difference and also leads to sigma= 0 in case input and output spacing are equal.
@dzenanz @matt.mccormick What do you think? Is its application appropriate in the discussed case, i.e. is its use in my resample-iso correct?

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