Looks like the Vortex Viper PST MOA reticles are true MOA reticles. I was suspecting your scope was in SMOA and you were setting your test target up in True MOA but that isn't case.
"The EBR-1 reticle is based on minute-of-angle (MOA) subtensions. MOA measurements are based on degrees and minutes: 360 degrees in a circle, 60 minutes in a degree for a total of 21,600 minutes. These angular measurements are used to estimate range and correct for bullet trajectory drop in riflescopes. 1 MOA will correspond to 1.05 inches at a 100 yard distance, 2.1 inches at 200 yards, 3.15 inches at 300 yards, and so on. "
Copy and pasted from their website for the manual for the Viper PST 4-16 with EBR-1. Not sure which reticle you use. So, either 1) the reticle is off by a certain %, 2) your distance from optic to test target is incorrect, or 3) your measurements between your test targets 2MOA hash are incorrect. We can rule out measuring with reticle set to the wrong magnification since it is a FFP instead of a SFP scope and we don't have to worry about having the magnification set to the correct power that the reticle subtends at.
Since you measured with a tape and set 2MOA hash marks with a caliper the problem is likely in your reticle. Is it worth sending in? That is up to you to decide. Have you stabilized the rifle in a vise/sled set on bullseye and dialed the 20 MOA to see if the center of the reticle tracks with your test target? I am curious to see if the turrets track in true MOA and the reticle is just off a certain percentage in size. I think the acceptable tracking percentage for that scope is 3% plus or minus, but am not 100% certain on that.