I appreciate your efforts, because I did the same. I had implemented a LTSpice simulation of the Lugano test environment, but recognized, that this only raises more questions without relevant answers.
You'll never be able to prove that the cabling really has been changed between dummy run and active test. And the same applies to other hypothesis.
A plausible explanation for the values could only be given by the authors of the Lugano Report.
Maybe you should simply ask "randombit0" to explain the joule heating values.