With all due respect simonG I did specifically say that no offence was intended. I'm not doubting or questioning your experience or ability in the trade, I've no right too, I don't know you and I've no interest to do so either. (doubt you)
The example above about being 50 btu's out cannot possibly be correct seeing as a simple change in wall construction from solid to insulated cavity could cause a greater difference and the ft2x5 rule of thumb can't allow for construction material.
Its pretty obvious not just from your replies but from the general response that the method me and Chris Watkins are familiar with isn't common practice amongst the majority on here and most definitely not with the majority of engineers I have met or worked with over the years in my area. That's not surprising as most systems aren't installed with economy in mind. If it gets hot enough it works tends to be the general approach, and it will because the rule of thumb and mears calculator All oversize by quite a way.
Its almost like saying we should put a 35mm gas supply in for every new boiler because it will always work.
All I will say is that times are changing and new technologies and restraints call for more accurate methods in sizing emitters, heat pumps being a prime example. If required there are spreadsheets available for free that make the whole process take about 2 mins per room, a little more if the construction material is non standard.
I'm happy to agree to disagree, and if you genuinely thought my comments were out of order, I apologise as it was intended to be a bit tongue in cheek and certainly not meant to cause offence.