When ET and MPH Are Not a Match?
As Fisher elaborated on, carb tune-up has a lot to do with it. Squirters & pump cam (duration) for 60', which mainly helps ET, and jetting for MPH. Just be careful that too much of one isn't hiding the need for the other. Converter is also a big factor. Gotta optimize everything.
They can be helpful, but I don't put too much "absolute" faith in formulas because there are too many variables. My car never adds up right. I've been 11.14 @ almost 118mph with a 1.47 60' @ 3,530 lbs. Running the numbers every which way don't match. NHRA/IHRA "Stock" type engines have a lot of limitations (cam, ports, valves, intake, compression, etc.). So emphasis leans toward getting the car off the line as efficiently as possible with what you have to work with.