...regarding the intscalex & intscaley settings, should these be set to the same value to get correct aspect ratio?
Since you're asking about gsync monitor settings, I'll assume that your aspect ratio question relates to the gsync monitor, and that monitor has square pixels.
If that's the case, then using the same intscale values will give you the same aspect as the Pixel Aspect view, which is very often
not what we think of as correct. For example, in Donkey Kong's graphics, the barrels aren't round. They only looked round to us in the arcade because the picture was displayed on a 4:3 (3:4) monitor, and the geometry controls allowed the operator to tweak the ratio if needed. They look round in MAME when the view is set to Standard (or when artwork is used) because that view/artwork adjusts the aspect to 3:4 using uneven stretching.
So, you can't have the 'correct' aspect when you use integer scaling with a square pixel monitor unless the pixel aspect ratio is already the same as the normal viewing aspect ratio (usually somewhere around 4:3)
or the application of unequal x and y integer scaling values results in an image aspect matching that ratio.
The second part of that 'or' might benefit from an example, and Galaxian is a pretty good (but not perfect) one. The native resolution of Galaxian is 768x224. If you use
-nounevenstretch -view Standard -aspect auto on a 1920x1080 monitor, MAME should scale 768 by 1 and 224 by 3, resulting in an image that's 768x672. That's actually 4:3.5, but that's close enough when there aren't any circles or squares.
On the other hand, if you specify intscalex and intscaley, you get exactly what you asked for, even if it looks completely wrong. Your aspect setting won't matter, nor will the aspect of the view (but the artwork in the view will scale to your game screen's aspect, which will make your bezel look as 'off' as your screen does.)
Generally you'll want to leave the aspect ratio alone, but you can set it with "-aspect 4:3"
I agree with the advice to leave it alone, at least on an LCD monitor, but it might be helpful to explain why you'd set it anyway. Aspect is for telling MAME what the physical aspect ratio of your screen is when the resolution doesn't accurately reflect it. Examples of this are when you run high horizontal resolutions like 2160x240 on an arcade monitor (use -aspect 4:3), or when your LCD monitor upscales lower resolutions like 1920x1080 on a 1920x1200 monitor (use -aspect 16:10).
The aspect option will affect the scaling factors that MAME chooses, but attempting to manipulate those values using -aspect would get confusing rather quickly.