Even your "brim" definition is variable, unless you truly fill it until you can see it overrun the filler.
I'd have also thought that temperature variations could also account for differences in volume too...
This is a myth. The fuel underground is at a relatively constant temperature. So it makes no significant difference.
If it is a diesel, it is really hard to fill to the brim with the new mis-fuel device fitted.
I did a few calculations on my petrol car and found I was getting 35mpg. That's what the computer said too. So yes, it appears quite accurate.
It is funny watching all the members of an Audi forum bang on about how economical there Audi S3's are. Some of them actually believe their cars will do 40mpg because the computer says so. Most of them are getting around 350 miles to the tank which is actually around 30 mpg. "but the computer says..."

I told one guy to try and drive 12x40 = 480 miles in his S3 on one tank and let me know how he got on.

This week , the fuel light had not come on and I put 47 litres in the car (not to the brim). The manual says 5lt fuel reserve. So I must have at least a 52 ltr fuel tank
