Photo in PS 'reduces when placed' in AI???

Back in 2017 I had posted this in which after a signifigant deep dive we found the answer in the pixels/inch and pixel/centimeter setting.

Now it is happening again and I can not resolve it for the life of me. If I set up a 1080 PX x 1080 PX artborard in AI and I save a photo in PS at 1080 PX x 1080 PX when I 'place it into AI it comes in at 259.2 PX x 259.2 PX???

If anyone can spot the obvious I will be indebted - THANK YOU in advance!