It was up hill down dale stop start and a bit of off road to get to that.oh and looking in the book it claims 27 as best on urban for an empty open pickup,I guess 3.5 to the tyres and top is ok in those terms.how do you get your 110 that high in that configuration, have you altered your fueling?
hmmm engine side it does have a full length intercooler, K&N filter and the IP is adjusted accordingly but not sure if any of that makes that much difference to mpg.
The transfer box is a 1.22 not 1,44, so it does have better cruise on motorway but hinders everywhere else with frequently having to use lower gears. I think the 1.2 ratio box mod works so much better on td5 trucks as they have that midrange grunt that the 300tdi lacks which allows them to keep the high gear engaged.
Both the transfer box and engine are very low miles and serviced regular which I think is the biggest factor in the mpg.