In almost 10 years and over 650,000 miles of experience with Cummins powered Ram trucks I am convinced that the secret to achieving really great fuel mileage is to learn to lie better. You have to learn to lie well enough to deceive not only the dummys who will believe you but yourself as well.
Early 12 valve and 24 valve engines were more fuel efficient than the new ISB6. 7s but no internal combustion engine can yet defy the laws of physics and nature. Running against the wind or in side winds, climbing grades, ULSD fuel, pulling trailers, or stop and go city driving consume fuel.
I hand calculated the fuel mileage two or three times on my old '01 when it was new. After that I decided what does it matter? It is what it is. I don't drive a heavy diesel truck for fuel economy. Since the earliest days of ownership I pay no attention to fuel mileage. I never checked it on my '06 and have never checked it on my current '08. Who cares?