this is an error, Scheimpflug applies only to the lense, on a LF camera you see a clear difference between tilting front standard or rear, rear changes perspective^^
some decades ago Nikon, Canon, Contax and maybe others brought 45/2.8 Tessar lenses, the 4 lense design made them very small and so they were called Pancake.
to make things a liitle more confusing people introduced the CoC (circle of confusion) to determine to what degree unsharpness is accepted as sharpness. This CoC depends on format, 135 has small one, 8x10 larger.