Yeah, you're right. That's interesting. But try doing a three step starter using a stirplate at 0.5 gallons, 1 gallon, and 1 gallon. You get 90.65 million cells/ml. If you put in a single 2.5 gallon starter you get 72.37.
It's not a very useful practical calculator since, as you point out, it doesn't allow for decanting. But interesting as an example. If I could find a good source for growth rate functions I think I could build a spreadsheet to approximate the cell counts.