That's all fine......... But it can't exceed 100% c/d.
It's that simple.

If you have a c/d number over 100%, there's a calibration issue or a leak. End of story.

I have a 100cfm calibrated test plate, so I could take the calibration of my bench right out of the equation to see if that head flows 104cfm@.100 or not.

It either flows more than the 100cfm test plate, or it doesn't.
I'm saying it will probably be +/- 20% less than that plate.

The reason for the focus on the .100 flow is, it's so easy to spot when it's that far off(20-25%).
Then, once you know that number is wrong, the rest of the numbers are called into question.

If that head flowed 104@.100 lift on my bench I'd be the first one to take my hat off to Larry on a job well done and eat my words on calling into question the validity of his numbers.