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It really depends on the gauge and the technology it uses, a float would be inaccurate at full because it'll take in some fuel, and my Sonata's resistance based fuel gauge is inaccurate with 10% Ethanol based fuel (it fluctuates up and down whilst driving).
And then the car's still got 15L at least in the bottom of the tank when it's at "E" - so the paper that the gauge is printed on is deliberately inaccurate (to protect the pump of course).
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