I don't have either of those lenses (and use Nikon) but I believe you will be able to get closer to subjects with the Sigma and you will get greater magnification because you can get closer.
You are correct about the dome port creating an apparent image on which the lens focuses. That apparent image will be closer for close subjects and further away for more distant subjects. i.e. the distance to the apparent image is relative to the distance of the subject. I don't know how you can calculate the distance.
Even if you don't NEED a diopter lens to be able to focus on the apparent image, you can still benefit from using one for both edge sharpness and also reducing the minimum focusing distance of the whole rig resulting in an increase in the magnification possible.
Here is an example of what I mean although it isn't the difference between no diopter and using one, but rather the difference in the strength of the diopter, but the result is still the same.
Here is the result from my 18-55mm lens in a 6" dome port with a +4 diopter when focusing at the resulting minimum focusing distance:

Here is the same lens/dome port with a +5 diopter:

As you can see, increasing the strength of diopter results in higher magnification. The same thing will happen if you use a diopter even if you strictly don't need one. From my testing, I have determined (at least for a 6" dome) that a +4 diopter will give you the same magnification with the dome port underwater, as you get with the bare lens on land. Here is what I get from the same 18-55mm lens on land:

You'll notice that it matches the +4 diopter in a dome port.
So, basically, if you want to be able to get the same magnification/reproduction ratio of the lens as you can on land, you may want to consider using a +4 diopter even if you don't "need" one. Or you could go for a +2 which will improve the magnification somewhat.
With wide angle lenses, you do need to consider how close you can actually get as obviously the subject still has to be outside the dome. It is still worth the experiment as you may be able to shoot smaller subjects than you could without the diopter. If you use a quality diopter, you don't really lose that much if anything in image quality (in my experience).