I think for the most part hand calculating is pretty accurate as long as you measure it across a larger sample size, like 3/4 of a tank or more...
I'm sure the auto stop function of the nozzle varies a bit from pump to pump, but usually it should be reasonably close. Let's just say it's within a +/- 0.2 gallon difference. If you factor that variation into say a 15 gallon fill up it would look something like this:
300mi / 15.0 gal = 20 MPG
300mi / 14.8 gal = 20.3 MPG
300mi / 15.2 gal = 19.7 MPG
So as you can see above, worst case scenario is you'd be off by about +/- 0.3 MPG from one fill up to the next, which is pretty minuscule in the grand scheme of things.
Just for fun, let's say you do this across the entire tank for maximum accuracy:
460mi / 23.0 gal = 20 MPG
460mi / 22.8 gal = 20.2 MPG
460mi / 23.2 gal = 19.8 MPG
and across a very small sample size to show the inaccuracy:
100mi / 5.0 gal = 20 MPG
100mi / 4.8 gal = 20.8 MPG
100mi / 5.2 gal = 19.2 MPG
Now you can probably see what I mean by the larger the sample size, the more accurate the calculations because the larger sample can absorb the variation much better with out affecting accuracy.
Makes sense when you're comparing just the auto stop on the nozzles, but I was more or less referring a different situation. Before starting a long trip, you proceed to top off the tank, and the filler tube, to the point where you've added another 1.5 to 2 gallons of fuel after the auto stop from the nozzle first stopped. Here are some of my real world examples that (I think) should reflect both of our examples. Please reference
My fuel usage in google doc spreadsheet. (Note that I reset my tripometer A and 4R MPG display every fill up.)
If you look at the first 5 fill ups in Apr 2013, you will notice the reading is damn close to the hand calcs. This was intentional, I would stop adding fuel when the auto stop on the nozzle kicked in, so that I would have a standard to measure from and so I could cross reference display readings vs hand to see how accurate it was. Once I was comfortable that I could rely on it, I added fuel past the auto stop so that I could increase my range. I feel this data displays the same characteristics you showed earlier in the post I quoted.
Now look at the last fill up on 08/19/2013. The 4R readings display said I got 19.9 MPG, but the hand calc is 17.4 MPG. Why? I would imagine it's because I sat there and topped off the entire tank, up to the point where I literally couldn't add any more fuel without spilling. Why did I do that you ask, simple I went into the mountains yesterday and don't have extra gas tanks yet to bring along.
314.9mi / 19.9 MPG = 15.8 gal (when I actually added 18.046 gal)
18.046 - 15.8 = 2.2 gal more!
So applied topped off tanks to your examples we get:
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Nozzle autostop: 300mi / 15.0 gal = 20 MPG
Tank top off: 300mi / 17.0 gal = 17.6 MPG (13% difference)
Nozzle autostop: 460mi / 23.0 gal = 20 MPG
Tank top off: 460mi / 25.0 gal = 18.4 (8% difference)
Nozzle autostop: 100mi / 5.0 gal = 20 MPG
Tank top off: 100mi / 7.0 gal = 14.3 (40% difference)
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I'm not positive, but I would imagine the people that are not getting displays to match hand calcs are not consistantly adding the same amount of fuel they used. Which using the data above is easy to see where mistakes can be made. (edit - also, please feel free to point out my errors or incorrect assumptions if any, I'm just trying to relay what I've noticed across my sample of data.)
That said, I do think the 4Runner display is correct. And I am amazed that I can net 19.9 MPG traveling through traffic/construction to CO Springs - then up US24/CO67 through Woodland park to Deckers; then 3-4 trips along the South Platte River and our campsite while tubing - then the return trip back home back home.