I want to say thanks again for a very helpful thread. This is hopelessly anal, but I took some of the geometry outlined above, and created an Excel spreadsheet. Not terribly useful, but forced me to work through the math, and understand exactly what this term means. For me, there is a difference between simply defining the term versus working the math and visualizing the concept.

So, if I'm ever at the range, and I find the target is only 99 yards out, I'll know that the MOA is only 1.0367

Adios.