rrocket:
I believe the variations in fuel efficiency ratings reported by different car magazines and websites on similar vehicle models is because:
1. Every vehicle, even the same make and model, is not exactly alike
2. Testers use/receive different brands/kinds of tires on their particular test vehicle
3. Testers do not usually tune up or even check to see if existing tires are balanced on a test vehicle as it is on loan and often has to be shared with other testers due to time and cost constraints and availabilty
4. Test vehicles are driven hard and at the limit by successive teams of testers who are trying their darndest to see what the vehicle's shortcomings are, which affects reported fuel consumption
5. Test vehicles are often brand spanking new, then literally abused by a succession of different testers and different teams of testers, each with different driving styles. This is in direct contrast to a privately owned vehicle of the same make and model which is usually driven carefully by one single driver with one specific driving style which allows the vehicle to "adapt" to that one driving style or driving condition
6. Testers are known to fudge test numbers and results in order to secure future test vehicles (short and long term), funding, advertising sponsorship, and freebies such as paid trips, merchandise, gala event invitations, and discounts on vehicles
In short, don't believe everything you read, or at least get used to the taste of salt grains.