Where to stand
The point you have to stand at
A perspective picture is a projection through a centre, and scaling that centre's distance to the width the picture is actually shown at gives a distance in centimetres. Shown 160 mm wide, a 40° picture is correct from 22 cm and a 90° one from 8 cm. Nobody stands there, and that single fact explains most of what gets called distortion.
Wide angle is not distortion
A wide lens stretches shapes at the edge of the frame by exactly 1/cos θ — 3% at 28° across, 41% at 90°. Every bit of that is what a correct rectilinear projection must do, and every bit of it disappears if the picture is viewed from the point it was made for. Nobody views it from there.
Anamorphosis is only a viewpoint
A smear on a wall that resolves into a skull when the viewer stands in one particular place off to the side. It is not a trick added to perspective — it is perspective, with the centre of projection put somewhere nobody would naturally stand, and it is the clearest demonstration there is that every picture has such a point.
When the picture surface is not flat
A flat picture plane keeps straight lines straight and stretches the edges without bound. A cylindrical one spreads the stretch evenly and bends every straight line that is not through the axis. Neither is the distorted one — they are answers to different questions, and the choice decides what a wide view can be.