Actually, there is no need to justify it with visuals beeing worse in a game than in real life. The scope view is shrunk to fit into the "hole" that is your periscope and the end result is something very close to a magnification of 6. To get a real magnification of 10 the magnification would need to be raised to 16-17.
I never thought about this myself until I installed OLC GUI where observation scope and binoculars fill the screen. The magnifications are left at 6 in that mod but everything appears just as big as in the 10x scope in GWX because there is no shrinking needed there.
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