Equivalent focal lengths are usually calculated at infinity. Larger formats produce larger magnifications, so the equivalence breaks down at around portrait distance, where the lens is substantially racked out. If a 300mm on 4x5 is roughly the equivalent of an 85mm on 35 at infinity, the same lens at portrait distance might behave more like a 110mm, depending on the magnification used.
Perspective is wholly dependent on where you place the lens, rules for equivalence between formats break down as soon as you focus closer than mid distance. Angle of view will get narrower-
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