Comment by fsckboy

if you take a 35mm SLR with a 50mm lens and rotate it vertically (portrait) and hold the viewfinder up to one of your eyes, and leave the other eye open, your binocular vision will merge the two images with no problem/distortion, as if you were not holding a set of lenses up to one eye.

since what you see through the viewvinder is what the taken picture will look like, it is neutral like/wrt your eyes, at the zero middle between wide angle and telephoto. (it's worth considering "who says eyes are neutral?" it's the system we are used to and our brain develops to understand)

it's non obvious to a casual observer that the mm units chosen for the image size (the image gets focused on a 35mm rectangle (you need to know the aspect ratio)) and mm for the focal length are measuring different things, but that's why you just need to "know" that 35mm and 50mm "equal neutral". there are more things measured in mm as well, like the actual width of the primary lens which indicates how much light is gathered to be focused onto the same square.

i'm not a photographer. i don't quite know the mm lingo for what happens when the image sensor/film is wider then 35mm, the large/full formats. the focal lengths "work" the same, but a larger image would need to be focused and that seems like it would require some larger distances within the lens system.