I've actually had the same or a similar issue. It was definitely the fillup thing that threw it off most dramatically. I ran the car with the SGII for a long time not even remembering to calibrate the fillup gallon thing. I messed with it once and my instant MPG was off by about 20mpg. My tank MPG has never matched what the pump says, but it's getting closer, as I've also discovered that my speedo displays at least 5mph higher than radar signs at the side of the road tell me I'm going. It would come in handy to have the SGII give/collect very accurate fuel consumption and distance data, but I've found that it doesn't really matter if the instantaneous MPG number on the screen is accurate enough - just always try to get it the highest you can. If anything it may help to intentionally throw off your fillup calibration so that the SG displays a lower than normal MPG reading so you can strive to make that reading in the range that you'd normally expect - effectively tricking yourself into driving more efficiently.
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