The eyepiece focus adjustment is used to focus the crosshairs, not the image. The parallax adjustment is used to move the plane on which the image is focused, within the scope, to the same plane on which the crosshair exists. Parallax exists when those two items...image and crosshair...are on two different planes, so that if you move your eye away from the perfectly centered position you are looking "around" the crosshairs at the image. The error won't be the same when the target is the same distance in front and behind the "focused" distance, just as 1MOA is a different measurement at 100 yards and at 200 yards.
If you are looking at a target at a distance which differs from the pre-set parallax setting on your scope, you're relying on the scope's depth of field to allow you to see it in focus; since depth of field is much greater with a low-mag scope than with a high-mag one, you can get away with seeing a clear image much closer at low magnifications. This is easy to see by switching a variable scope from its lowest to its highest setting, and observing how close you can be to target and still see it as 'in focus" on both settings.
I once thought that parallax adjustability was worse than useless for 99% of hunting shots, and 95% of all shooting in general. I've changed my mind about that; so many people try to use it as an alibi for their terrible shooting that it obviously has value to them.