There is no way to be 100% accurate with sq footage as everyone who measures will come up with a different number. In the MLS we we enter the sq footage and include the source it came from. The tax roles are often wrong. For example, my house is listed as base sq footage for my model and does not consider that we had the builder replace a 3rd car garage with a downstairs bedroom. The information in the MLS is the agent’s best guess and gives the buyer an idea of the size of the house. The most important thing is not how many sq ft a house has but rather after you as a buyer see the house does it meet your needs.
Comparing $/sq ft is a comparative measure only, you are buying the house not a measurement.