AFAIK there's nothing very scientific about the Kell factor. As oldtvnut says, it's determined subjectively without a great deal of theoretical backup. My feeling FWIW, is that it depends significantly on the vertical scanning aperture. In tube cameras this is gaussian which gives a falling vertical spatial frequency response. Usually corrected, at least partially by vertical aperture correction. Like wise in CRT receivers but without VAK. LCD displays and CCD cameras have a very different vertical aperture, much squarer.
The Kell factor has been used to justify decisions about choosing H bandwidth wrt number of lines. Has any good experimental work been done with modern cameras and displays? In any case all HD systems we use square pixels so if there is still a Kell effect there is a shortfall of vertical resolution.
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