It would be interesting to see a decent study undertaken whereby IBU's are analyzed totally individually and separately for additions made with 90, 60, 45, 30, 15, and 1 minute respective remaining boil times for whole cone and T-90 pellet hops sourced from the same hop farm, picked on the same date from the same plants, and with identical weights of addition with regard specifically to AA's. And of course with identical worts (for which 12 Plato sounds about right for such a test).