When i sit stationary in my car with the engine running my engine adds fuel to keep the car running without my foot being on the accelerator pedal, I travel zero miles but my car uses fuel.
On the motorway when I’m coasting down hill I would of thought my car would of added fuel the same as the nominal tickover rate, maybe more if the engine revs are higher. But during this time I’m travelling some distance so whilst the computer for the accelerator adds nothing the odometer adds miles and therefore thats where the discrepancy occurs between the actual mpg and the computer mpg if the equation used doesn’t account for these ‘free’ miles.
In the same instance the fuel used to power lights, heating and the radio isn’t taken into account either so a long cold journey at night listening to radio 4 with the heater on will have a different reading than the same trip without lights, radio and heating driven during the day.