Nice job explaining in simple terms the e issue Para. Best I have read so far.
Digging around for my MFMP Dogbone Lugano Style conversion file I see a problem I had forgotten about.
Using the 2015_02_03 Dogbone Multi Calibration file, the highest input power setting that can be converted to Lugano Style temperatures is the GMT 20:57:00 row with 704 W input.
The two higher input W runs exceed the maximum temperature that the Optris Connect software will display when the emissivity is changed to the values from Plot 1, Lugano report. When an emissivity of 0.95 is used, the highest temperature that can be converted is 864.4 C, (which becomes 1524.6 C at an emissivity of 0.394).
The maximum temperature the software will report is 1524.7 C
Edit: One could cheat in an average body temperature version using the 23:09:00 row temperature average. Not quite as accurate, but close enough for discussion.
Edit 2: Using an averaged body T for the 813 W input MFMP Dogbone row gets an easy COP of 3.98. The hottest row (872.67 C average real body T) should get to Lugano Style COP 4.2 without any trouble, except it would require a lot of extrapolation and borrowing temperature-emissivity translation data from other sources... which is a bit questionable. (I used LDM's rib factor of 1.7 for the convection part to convert from a smooth cylinder to a ribbed one).