There is nothing wrong with calculation. It is simple math and that has nothing with engine torque when we compare two identical setups with only differences in transmission. RPM where MPG will be optimal is another story, this is just comparison between two identical setups where only difference is transmission. So, whichever RPM you choose, "difference" will be about 50% on highway in the latest gear. Off course that MPG won't be the same if you are cruising at 2000rpm or 4000rpm
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If we use Gear vendors unit with 0.78 OD, there will be about 22% smaller fuel consumption on the highway, no matter what RPM we use for comparison. So, if you have 14MPG with A727 at 2000rpm, you will have about 18MPG with GV+A727 at 2000rpm, simple math