Both ways allow a zero at only one range. That's the compromise one has to make to do either.
Both ways have the bore axis under the scope some amount to the side of the vertical plane through the scope. If the under-scope bore-axis is to the left of a vertical plane of the scope and zeroed at 100 yards, bullets will strike that distance to the right from point of aim at 200 yards.
Taking to extreme, canting the rifle 90 degrees left with a scope height above bore of 2 inches, zeroing the rifle at 100 yards will print bullets 2 inches left at 200 yards; it started out 2 inches to the right of line of sight. At 300 yards, 4 inches left. And 2 more inches every 100 yards thereafter. The horizontal 2 MOA angle between LOS and LOF is fixed. The scope's windage knob now acts as an elevation knob to point the bullet's exit at the muzzle to a point above point of aim equal to bullet drop. The elevation adjustment moves the LOF left 2 inches/MOA at 100 yards had the scope been boresighted at infinity.
If the scope is twisted to keep it oriented normally as the rifle is canted either side to 90 degrees, the line of sight still has to change the same amounts and angles to zero at 100 yards. When the LOS starts out any amount to the side of line of fire, the bullet will be that far on the other side of LOS at twice the zeroed range.
It's another trigonometry function. Start the bullet out directly under the scope and windage zero setting on the scope stays fixed. Bullets drop only vertically.
Hope I figured this out and explained it easy to understand.
Well who in the hell is going to shoot their rifle canted 90°? Such a usless diatribe.
And you dont need to explain it at all as the math is all right there above in the images.