Once you depart from measuring by wall or tank to wheel - anybody can throw in any number they want.
Its much deeper than that and what gets steered away from most is work ( as defined by physics)- If the goal is to test ICE versus EV in any category against any standard then the LCD is work.
Here's why- in this universe "work" is defined as force required to overcome resistance and everything adds on from there.
Comparing an ICE to an electric motor is a no brainer and well known. an ICE is about .6 ish PTO HP of the electrical counterpart.
HP (or Nm) is the accepted unit for both motors and engines so use it. This is critical because the prime mover ( power plant is either mechanical/chemical or electrical) but the carrier ( the rest of the car) is a mechanical device no different than the gearbox I calculate loads and service factors for on a rock conveyor.
So, if the baseline is the PTO of the prime mover, the first factor to be considered is the "work" required to "go through" the car to the tire just to initiate motion. ( they would have to be equal or equalized because this directly affects energy requirement and could lead to a false comparison).
Example- all things equal it takes more energy to go through a geared transmission than a PTO directly on a wheel. That makes it critical for a direct comparison ( like V. like) that the PTO to wheel loads be the same.
Then comes resistance- in work, the force out has to overcome resistance. This is everything from gravity, wind, incline, traction, gross weight and everything else. This directly determines the amount of work required which directly affects the energy ( droplet or amp) required.
The amount of "work" then directly determines the amount of energy ( tank or battery) .
From there that work can be scaled or parted or paired in distance, payload, velocity or any combination with almost absolute mathematical accuracy. (Its done all over the world every day in various power transmission scenarios)
This is what many people don't want the public to know because when its broken down into this method- there's no hiding anything.
This also establishes the scale up from 1 EV power requirement to say 1 million which will then tell exactly what the grid will have to be increased to ( another set of numbers many people would rather be kept silent)
In case anyone is curious, "they" already know this which is why they" don't want you to and come up with all these "indirect" measurements.