Why?

Making the tracking distance larger is not really possible due to the cubic square law, so the only option would be to make it smaller. And why try to track one smaller than the other? What would be the benefit?

On some shooting server the view distance is 256 to sniper players & mobs but the map is complex.

Again, setting it to 256 will just break it and not making it work at all.

No. Anything above the default setting will cause issues. The issue is not for how many it's culling, but the maximum range.

the ideal settings might be
BlockEntityTracingDistance 32
EntityTracingDistance 240

At 240 range, it will create a 3.4gb cache that needs to be reset 20 times per second in theory. Thats just a no go.