I’m not sure. I inspected with
exiftool a few pictures straight out of the camera from both Theta S and Theta V, and it seems that
RicohPitch always contain (almost) the same values (same happens for
Data in proprietary Ricoh tags seems to be rounded to the second decimal (i.e 5.67), while PhotosphereXMP tags (such as
PosePitchDegrees) got rounded to the first decimal (i.e. 5.7).
When I rectify shots with Ricoh desktop app the Ricoh proprietary tags get dropped, and PhotosphereXMP tags are changed to zero.
Without knowing more, I’d set both pitch tags (and both roll tags) to the same values (perhaps rounding them to the first decimal).