Mats does know how to do calorimeter calculations. He is an applied physicist, that should be imprinted on his mind. I think that it is highly unlikely that he did a mistake in calculation. It's much more likely that he is just lying or that he has a completely different set of data.It is possible that he has the data from the side of the customer and Jed from Rossi's, which is probably be subjected to larger errors.
>From the perspective of the custumer, it should only get a hot tube coming and going into a wall. Rossi's side has all kinds of parameters to control, like steam quality, input from the electric grid (~160KW for COP 6!), measurement of temperature and probably much more.