No fancy calibration devices. In order to eliminate pump differences, each fill up I fill to top of tube so I can see fuel. (from dry actually holds 15.8 gal).
Best I ever got was 39mpg, 170K, 2003 end of yr P5, premium fuel. Normal summer 36 mpg.
W/ replacememnt 2002 engine, can't get near that. Best summer 33 mpg. Possibly over the 2 yr production, they found better internal parts, injectors, who knows. Maybe that is why so many reports of different fuel usages.
As Tweety pointed out, still better than new car w/ payments, 30mpg, and less cornering performance.