A signal will only be sent to a sculk sensor, calibrated or otherwise, if the object or player sending the vibration sends the vibration after the cooldown has ended, even if the vibration would reach the sensor after the cooldown has ended.

-in 23w17a, calibrated/normal sculk sensors have active times of 10/30 and cooldown times of 10 ticks.
-vibrations travel at a speed of 1 block/tick

These facts, combined with the observed behaviors above, mean that the cooldown for a calibrated sculk sensor reading a signal from 16 blocks away is not 10 ticks but 26 ticks which is quite a difference.  The same could be said about sculk sensors increasing their cooldown from 10 to 18 ticks based on placement.

In the video I have attached, it can be observed that, with a 24 game tick clock, the sensor 2 blocks away can receive a vibration every 24 game ticks.  however, the sensor that is 4 blocks away is still on cooldown when the vibration would "send", so it does not receive a signal, even though its 20 tick active then cooldown cycle would certainly be completed before the 24 tick clocked vibration reached the sensor.