Thank you for your help, but in my case, I don't want to use the background image as a HDRI image (I don't want reflections of the background image on the objects). I don't want to tile the image because the method is impracticable for my animation purpose.
In your example, if you rescale the image to the screen you have a visible tiling image effect on high reflective objects like metal (it's doesn't match). You also have a perspective distortion of your image and if you rotate the object in the viewport or change the FOV you lose all your settings

I only want a STATIC scaled renderable image in the background that fit the screen size and that doesn't interact with the scene parameters. If only Octane could import background image animation like MentalRay does, it'll be awesome !
