It seems to me that if you want to make a fair comparison, you have to choose the operating conditions very carefully. For example, I drove about 150 miles today (Colorado Springs to Denver and back) on the highway at 65 MPH and got about 78 MPG average with my manual transmission car. But the results depend strongly on the ambient temperature, the wind speed, altitude, amount of city driving at each end, traffic patterns, hills, etc.
While the absolute numbers may be debated, I would say that the EPA figures are a pretty good basis for comparison, because they are collected in a carefully standardized way.
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