Either way, there is still a linear relationship between focal length and size on the sensor, i.e. crop factor. If you fill a 35mm frame with a subject using a 160mm lens, then a 100mm lens from the same vantage point on the same camera will cast an image that would fill an APS-C sized area in the middle of that sensor. The pixel dimensions will correspond identically to the linear proportion of the sensor that the subject covers. So it's all a direct relationship.

