In a nutshell, me and Zacam managed to figure out why some planets look elliptically distorted despite all the valiant efforts to fix aspect ratio related problems. The problem become quite obvious after making a special test texture, which can be found
here should you be interested.
Since images tell more than words, without further ado here be a pair of them:


Description: The first image uses values DivX: 2 and DivY:2, while ScaleX and ScaleY are 4.000000 on both images. Field view is likewise default on both shots.
The lower image, quite obviously, uses DivX: 1 and DivY: 1 and looks remarkably much better than with the divisions into multiple parts.
With this empirical data it can be concluded that the division algorithm is rather borked and even more importantly it's fundamentally useless considering the options offered by FS2_Open. It can also be hypothesized that the same applies to nebula textures, but since they don't have even as much geometric shapes as planets do, they most likely have just passed unnoticed like forever and it hardly matters, but it's probably "good-to-know" information for background designers that some distortion will be caused by the division mechanism.
As far as I know, the reason for the divisions on planets was originally to make really big planets "less" distorted in a sense, but obviously it does not work out so well, and we've been having the skyboxes for
that purpose for a long time. Conclusively, FSUpgrade is changing all planet backgrounds to use DivX: 1 and DivY: 1 (no divisions) and suggests other background designers to take this phenomenon into account when positioning planets to background (I would personally even go as far as suggesting everyone to use DivX/Y: 1 and if the planet is big enough to look dumb that way, use a skybox instead).
Since this likely affects all missions and campaigns with planets in them, this topic is here rather than FSU forum, because the relevant people are found here.
Thank you for your time.
