What may not be clear to you is that SAI Corp. controls the entire 3 day engineering audit. They are not "fed assumptions" by JBI. This was a scientific measurement of all the variables by an independent third party with no ax to grind. They have done this hundreds of times with other companies and pieces of equipment. They hook up their own leads to the machine, using their own analytic equipment.  The pyrolysis machine is cleaned out beforehand... the 3 day audit commences with everything measured by SAI equipment... then the machine is cooled and cleaned out again, so that the residue can be measured.
It remains to be seen whether P3 is required to go through a similar audit as P2, before a sale takes place.

"overstating conclusions"? Only someone privy to the metrics reported could verify this, yet the SAI audit brought in over 10 MM dollars of whale money, so I doubt it.