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In this paper, we reinterpret pairwise comparison theory through the lens of optimal transport. The main contribution is the connection established between pairwise comparison matrices, doubly stochastic scaling, and entropy-regularized transport problems. Using Sinkhorn scaling, we show how consistency, priority derivation, and inconsistency assessment can be studied within a common optimal-transport framework. As methodological consequences of this connection, we obtain a new characterization of consistency, a Sinkhorn-based prioritization method, and an entropy-based inconsistency index. We study these proposals both analytically and numerically and compare them with established methods from the literature

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