x2... I disagree only slightly about the numbers themselves, but Tom is right about the trend; using a low voltage rated plug will cause more voltage to be dropped by the controller, and the voltage seen at the plugs will fall. I don't expect that it will fall enough, however, to equal the voltage rating.
When I had a ****ty old battery I measured about 9.5V at my plugs. Switching to a bigger battery bumped that up to 10.5V. (This is due to the internal resistance of the battery, which drops some voltage too)
On my truck, I calculate that switching to a "6V" plug will cause the voltage at the plugs to fall to 8.3V. Similarly, I'd expect that using an "8.5V" plug would create actual plug voltages of 9.85V.....
This is why I feel so "at ease" about talking to you and making suggestions to you Drew. You don't blindly follow what I say and instead you think everything out for yourself.
Sorry for prodding you and Joe towards 6V plugs - If you'd followed my prodding and done it - One/both of you could well have lost an expensive/irreplaceable glow controller! I blame the EPC for that

.......... Yet I don't learn do I? I'm now prodding you towards 8.5V plugs . He he he. (Perhaps this is all part of a cruel plot to stop you people from stealing our kiwi cruisers?)
I think you have a sounder electrical knowledge than me and I see no reason at all to question your calculations. (They look fine - based on my limited electrical background.)
But wouldn't it be interesting to experiment to see how far off "your calculated reading" may be from "reality". - You gotta admit there are unknown variables here. For instance the resistance of the glow controller coil will actually change somewhat depending on how hot it is.
And where in the EPC does it even remotely suggest you should be running 10.5V plugs Drew? -At least the part number (19850-68030) for your vehicle on the EPC relates elsewhere (like on my plug packaging/boxes and on my plugs themselves) to 8.5V.
But then I know you have a lot on your plate at the moment - What with metal fragments in your oil. (- Sorry - I have no guesses as to what they're from and I do hope it isn't serious.)
And I do hope to post losts of stuff on my B-engine's compression readings, cylinder leakage readings, glow plug voltage measurements at some stage. (But don't hold your breath because Sandy

is standing over me trying to get me back to "installing the new stove in the kitchen right now" etc etc. ----
I know -----Instead - I'm sitting on the computer here 
)
For your truck, measuring 10.0V on "10.5V" plug, I'd expect that you'll find about 9.38V on a 8.5V plug. I doubt that an extra 0.8V is going to blow up those plugs, in any case.
But Greg already has 8.5V plugs fitted and at least one of them is stuffed. Each of those things individualy (not to mention COMBINED) makes a nonsense of your calcs this time Drew.

(My fault I know - We're discussing 3 different vehicles in one thread - with many different glow plug ratings being discussed too.)

PS. It is my contention now that we should ALL be running the same plugs (Greg, Joe, Drew, and me) - That is 19850-68030 8.5V plugs - otherwise-known-as ---- HKT PT-104 plugs.