Sorry if this has already been addressed, I didn't read through all the posts, but have you adjusted for the tire size in your calculations? I just went from stock size 31x10.50r15 tires in my '92 to 35x12.50r15 and no other changes to the vehicle, other than a 2" OME lift. Now for every 1 mile that my odometer shows, I'm actually traveling 1.13 miles. So, using your last example, if my odometer shows that I traveled 153 miles (burning 20.3 gallons of gas), in actuality I've traveled approx. 173 miles. So instead of only averaging 7.53mpg, I've actually averaged 8.52mpg. Obviously not a huge difference, but still over 13% difference/increase, which is something. I used to get about 250 (mixture of hwy/city), miles out of a tank of gas with the stock size tires, now I'm lucky to get 200 miles out of a tank (using my calculations).