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Originally Posted by
neuroanatomist
The 0.05x addition assumes that the 25mm extension tube is actually adding 25mm of extension. In fact, the EF25 is nominally 25mm in length, but actually provides 27.25mm of extension, meaning 0.1745x final calculated magnifiction (still not quite to 0.18x even with rounding). But, that calculation is based on the specified magnification, which is associated with a specified MFD of 177.2". Most lenses can manually focus closer than the specified MFD, so perhaps Bryan is actually empirically determining the magnifications (his tested MFD is closer than the specified MFD, meaning a slightly higher magnification).