In addition, this seems to confirm my answer:
https://github.com/flutter/flutter/issues/78617
jcell
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I encountered the same issue, and the key seems to be this:
var intrinsicMatrixReferenceDimensions: CGSize The image dimensions to which the camera's intrinsic matrix values are relative.
If it has a different value from the image dimensions you're using (photo or depth data), then the intrinsic matrix is incorrect
and needs to be scaled.
One my iPhone 13 Pro, image size, depth data size and intrinsicMatrixReferenceDimensions are all different.