I thought this might be helpful, it's from the 1st edition of the fighter gunnery manual.
Thanks Baumer! This confirms what I've thought all along.
No, the mils are measured from the sight. I"m not arguing that there's not some 2D graphical issue here--merely trying to counter some of what you've posited about the sights so far.
Sorry, this is still wrong. It is not a 2D graphical issue, but a matter of geometry. A Mil is a measure of
angle, and again, the angle must be measured from some point of reference. In our case, it's our head. When you move an object closer to your head, it appears to get larger because it now covers more ANGLES in your visual space. I guess a picture will explain best. This is meant as a top-down view.

To reiterate, if the mils change with head movement, then the gunsight apparent size must also change. If the mils do not change with head movement, then the gunsight apparent size cannot change. I'm not sure why you are trying to say otherwise, I hope I've made it absolutely clear in my picture. Which of the two possibilities is historically accurate, I'm not sure, but again my understanding is that the MILS DO NOT CHANGE and therefore by geometry, the apparent size cannot change either. What Baumer posted only reinforces my position.
Boomer, I do understand what you're saying, and you may be right. The reflector gunsights behave as you describe in Il-2, and I had wondered about the difference.
The first reply from saxman was a hijack over one of his pet peeves (sorry sax
).
Gav, glad to see an entire other company agrees with me.

No problem from sax, he mentioned a legitimate point for us to consider. I countered with the facts of the game, i.e., customizable gunsights would spoil the "forced historically accurate" fixed gunsight size. I don't disagree with him, just mentioning a reason I don't think it would happen.
Then stoney followed up with a non sequitur about the K14.
Are you frustrated yet? Welcome to the AH bbs. 
Actually, gav, it made sense for him to bring up the K14 issue with respect to sight size adjustment/calibration. I was in error to believe that adjustability was more widespread in WWII reflector sights.
With all due respect Stoney, what's been frustrating is your statements afterwards about mils and apparent size. Again, they are simply not true, and it's not a matter of opinion or historical accuracy, it's a matter of geometric/mathematical fact.