okay.. BTW: this matrix above is my own rotation matrix. You can test it yourself

pan = 0, tilt = 0, roll = 0
==> normal scaling via z axis

==>

tilt = 90. pan = 0, roll = 0.
That's the normal result (very strange as you move the mouse upwards the z axis and therefore expect that the models sizes in z axis direction)

=>

I want to achieve the following:

=>

With the matrix above this works perfect (ofc also with more complex pan/tilt/roll values).