The MPG calculations are +2-3 higher than actual real world data through Fuelly.
I would imagine the miles left is slightly lower than actual.
Tank is 12.4 and my largest fill-ups were all under 10.5 gallons so I'm assuming another gallon or so if I ran it to 0 miles left.
I think this is standard practice across car brands to stop people from actually running out of gas.
Years ago, my brother's X5 showed 0 for like 50 miles before we found a gas station.
I noticed the Type S has a unique exhaust, probably because of the exhaust. I don't know why they didn't add another 3 or 4 gallons to the capacity....