@LENR Calendar
A calculation based on the assumption that all water had been evaporated to dry steam would give a higher COP, as if real measured values were taken into account and the water was in reality only a kind of wet steam.
I hope that you may comprehend this.
But the real question is:
Why should someone ignore his measured values and do calculations based on assumptions?
No real scientist or professional test engineer would ever do something like that.
In a proper test all relevant parameters are measured and continuously recorded.
On this basis of the real measured values, the calculations are made.
If you'd like to be conservative, then you can subtract a margin from the real and correct calculated results.
But that someone is ignoring his measurements to substitute these with assumptions and then tries to sell this as "conservative", I had never heard this before.
Doing this is absolutely unprofessional and every professional test engineer would be fired for those practices.
And it is very stupid, because most people can recognize the intentions.
Only someone, who is manipulating the test results, regards this as clever or practical.