They've simulated one thing and then chose to manufacture another.

When designing anything there is constant revision.
You don't reflect revisions while "showing work" for your performance projections...
Also, you have to realize that this is post simulation - which is the last form of testing that Labcoin is doing on their first production batch. They are completely skipping all standard QA so they have to have damn good simulations and they'll still be off. This is all looking extremely rushed which will show in the final result.