Sizing can only be "OFF" if the aspect ratio of the new image is different from that of the original. By default changing the width and height of images does not change the aspect ration.
You can enable this (and cause some distortion) by setting LockAspectRatio to off
Set oSource = ActiveWindow.Selection.ShapeRange(1)
Set oTarget = ActiveWindow.Selection.ShapeRange(2)
oTarget.LockAspectRatio = False
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