I give detailed answers on every occasion, in the form of actual numbers, not assumptions from information that is spoon fed to me. You believe the actual amount of fuel involved to be different from the standard test rating, then you also assume that a P7100 from a '97 12v 5spd will flow the exact same as a VP44 from a '00 24v automatic, yet that is not the case. The values listed by the OEM are generalizations, you could take five different pumps from the same application and they will not all flow the same.
Typically P7100's range from ~ 150-200 cc's in stock form, producing the range 160-215hp @ the crank, which is far far less than 2hp per injected cc of fuel. And why would the OP not want the numbers given in the common unit of measure, rather than the terms Cummins lists on the timing cover? Same concept as the different flow rating of injectors, why use an uncommon unit of measure you may ask...to disguise the fact of how they really compare to others.
So apples to apples, in a 180hp 12v the P7100 produces ~ 165cc's, then it would seem rather logical that in a 235hp 24v the VP44 would produce ~ 175cc's with the benefit of variable timing and increased pressure. I guess this is just another instance of how everything published in a magazine is always the truth...