You misread
bkilian is saying MS's maths is off
actually that is not what he is saying. He just did some algebra to solve for a scaling factor that fit. He then applied said scaling factor to 18 CU.
see below for chart of impact of scaling factor
Scaling factor12 CU18 CUOutput 12Output 18Difference
0.990.890.8310.6415.0241%
0.980.780.709.4212.5133%
0.970.690.588.3310.4025%
0.960.610.487.358.6317%
0.950.540.406.487.1510%
for clarity sake the differences as 41%, 33%, 25%, 17%, and 10% from .99 to .95 scaling efficiency