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Two or three years ago I found a page saying that, if you need to match exactly double spacing LaTeX as in MS Word, you have to divide the spacing parameter by 1.05 for font size 12pt.

For example, if you want to match double spacing you have to divide 2.0/1.05, so the correct value is 1.9048.

    % Double spacing:
    \usepackage{setspace}
    \spacing{1.905}  % 2.0/1.05

% One half spacing:
\usepackage{setspace}
\spacing{1.429} % 1.5/1.05

I have been searching here for something like that but I didn't find anything.

I know for sure that if you make that operation and then compare two sheets LaTeX/MS Word both perfectly match.

First at all I make a little LibreOffice document (right now I haven't a MS Word editor because I am working on linux) with these properties:

Font: Times New Roman
Size: 12 pt
Spacing: 2.0

and I could print it in one of those transparent plastic sheets (a4 format).

In the second place I make a similar document in LaTeX using these properties:

   \usepackage{setspace}
   \setstretch{2}

and I print it in a4 paper.

If I overlap the two sheets I can see that the LaTeX one not match the other (LibreOffice one).

Instead if I make the LaTeX sheet with these properties:

   \usepackage{setspace}
   \spacing{1.91}

Both sheets perfectly match.

So the first question is: why are there so many answers saying that we have to use \setstretch{2} to get double spacing like MS Word?

flse
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    They will never perfectly match since LaTeX uses plenty of methods to define the current line width, paragraph spacing, etc (macro typography). Moreover, and depending on your setup, LaTeX will kern your letter pairs, may use ligatures, and other micro typographic features which are either disabled in Word or which are simply not possible. What is your actual question? Check this great comparison: https://tex.stackexchange.com/a/110140/108384. Same settings on all programs, yet you never get a perfect match. Different algorithms in the end. – Kalaschnik Oct 17 '21 at 21:24
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    @flse The distance between lines in MS Word depends on the used font, so comparing the distance between LaTeX and MS Word doesn't make sense if you don't specify the used font. (Based on the factor 1.05 I would guess Times New Roman?) – Marcel Krüger Oct 17 '21 at 23:12
  • What are you trying to achieve? Why does it matter if the output is identical to Word? – Ingmar Oct 18 '21 at 07:12
  • @Ingmar I am trying to understand where does the 1.05 factor come from. – flse Oct 18 '21 at 14:42
  • My question has been linked to another one and it has been closed but I disagree with the answer so, what should I do? – flse Oct 18 '21 at 19:17
  • How to re-open: https://tex.stackexchange.com/help/reopen-questions – Cicada Oct 19 '21 at 06:29
  • I haven't been able to re-produce the described effect. Even the first line of text is different. However, on linespacing only, for 12-point, the ratio between font (12pt) and baselineskip (14.5pt) is 1.208, so the multiplier to get to 2 = 1.208 * 1.655, not 1.91. Are you able to edit your question and add the full code, not just snippets? And perhaps an image so that what you are referring to could be understood correctly? There is no official definition of "double spacing", so a setting with the same name in different apps is not guaranteed to be the same thing. – Cicada Oct 19 '21 at 06:43

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