Andy, I'm not disagreeing with you at all and I fully understand how it works. I'm just not articulating myself properly. I'm only talking about setting the scanner software for best results. When you scan, you set the dpi and the size of the scanned document being scanned. The size of the scanned document on the scanner is a physical size (inches). The combination of the scanned size (inches), the dpi setting and the scale factor controls the resulting pixel dimensions. The scale factor should always be 100% for best quality.
When you scan a document you can't control the physical size of the document. It is what it is. So you need to select the physical size of the document on the scanner bed (in inches). Then to get the correct pixel dimensions, you need to select the correct dpi for the scanner to use. See my example in Epson Scan software.
If you choose a different dpi in the scanner SW, then the resulting image will need to be scaled after the scan is complete to get the correct "target" pixel dimensions. If you scale after scanning, you are either creating or destroying pixels. Better to set the correct dpi before scanning.
Note that the scale factor in my example below is 100%. That means the correct pixel dimensions will be captured natively from the scan and not modified after the fact.
I agree once you have the image scanned, the dpi becomes irrelevent. But it does matter to the scanner software.
