I also have the Spot On app in my I-Phone.
yesterday I verified that the NIKON is indeed in IPHY, and not MOA by matching environmental conditions between the App and also my "old standby" Pesja Ballistics spreadsheet.
To convert from IPHY to MOA, at 100 yards, divide the IPHY value by 1.047.
To convert from IPHY to Mils at 100 yards, divide the IPHY value by 3.6.
if you are using another ballistics program other than Spot On, you will need to remember that click values on the Nikon Scopes are IPHY. You will need to make the correction at extended ranges if you are "dialing" because, if you don't, you will miss the target.