Maybe But who says the carbs ratings are accurate + it is also possble to get beyond 100% efficiency with mild ram effect in the intake @ higher RPM . My 440 duster seriously gained MPH & dropped ET every time I went to a larger carb , sure I was past 100% effciency but the car ran faster with a larger carb , I was shifting the 440 @ 7000 RPM but 1050 is past 100% by the formula . Altitude has an effect as well , the air flow may be the same but the air is less dense , I was running @ 4000 ' .
BS also lives in the Calgary Area which is the same altitude , often the air quality was equal to about 6000' + altitude .
I have also dynoed numerous cars & the 2x the CI formula seems to be more accurate .
Even the carb flow #s are not equal , the fatoryused the 800 TQ on the 340 & 360 small blocks , the Six pack rated @ 1350 cfm was put on the 340 although they rate 2bbls at 3" of vacuum & 4 bbls @ 1.5 " which affects the carb rating , as a 4 bbl the 6 pack is closer to 950 CFM , but puting that much carb even on a 440 is way over 100% given a 6000 RPM redline .
I guess the point is The volumetric efficiency of a 440 at what vacuum / is the engine drawing to ratethe carb flow at . , if it is less than 1" a 1050 may only be flowing 750 CFM according to the formula