BUT... could you tell us why the difference between 87.65 and 90 is so important to you?
The panoramic camera will have a film transport that moves the film as the camera body rotates. It goes without saying that the rate of movement has to be correct. The rate is a function of the image distance. Or, to put it more pragmatically, if you have a 90mm lens focused at infinity, a 360-degree image should be exposed over a distance of 22.26 iinches. If the lens is 87.65mm, that distance should be 21.68 inches. Setting aside the question of whether one can keep the film flat enough or avoid jitter (I'll just have to find those things out), we know going in that if the film isn't advanced the correct distance, acuity will suffer. The width of the exposure slit is particularly relevant -- the narrower it is, the less effect we see from having the film advance too fast or too slow. But if the speed is correct, then the slit can be varied for exposure purposes without giving up image quality.
If the slit is 1/16th of an inch (and I wouldn't want to have to rely on something too much narrower), then the movement resulting from 90mm vs 87.65mm would be 0.0016; a good lens can resolve 80 lpmm, which are 0.0005 apart. Knowing the true focal length is one pretty painless way to improve image quality.
I thought about scanning a ruler to benchmark the scanner's calibration, and will do that. But I'll scan several -- I've been surprised to see how much variation there is in my household's rulers. Perhaps a lab somewhere has one that is certified or something.
Another possibility -- create a simple line drawing in, say, Pagemaker (which I have), then print it. Printers have a vested interest in representing digitally described objects to a uniform size. Then scan the printed image at 4800 dpi and see how big that shows it to be.
Any other suggestions are welcome.