It doesn't matter if the dip stick is calibrated or not. If engine(A) takes 5 qt's of oil with filter(B) and the dip stick reads a little low and then you take the oil out and the filter off of engine(A) and put on filter(C) and put in 6 qt's of oil and the oil is still a little low then filter(C) holds 1 more qt. of oil than filter(B). That is about as simple as I can put this and have changed the oil in my "S" 5 times and will do the sixth oil and filter change this weekend, and it will take(1) one more qt. of oil than the car would if I ran the stock oil filter for the S2000. I have also helped other members of our club change there oil and they also to took one more qt. of oil than they did before.
So if the Baldwin B7042 holds 32oz. of oil and the car takes one more qt. of oil than before then that means the stock S2000 oil filter held no oil by your math, hence the magic oil filters.
ROD
So if the Baldwin B7042 holds 32oz. of oil and the car takes one more qt. of oil than before then that means the stock S2000 oil filter held no oil by your math, hence the magic oil filters.
ROD