How many of you are actually measuring the voltage at the coil to see if you are getting what you think you are? I'd bet you'll be surprised.
Perhaps they know about voltage drop and are just stating their theoretical numbers? Not everyone has or would consider buying an inline 510 voltmeter, most just have a multimeter with pointed leads (hopefully). Its not exactly the safest thing in the world to hold the leads on the posts with one hand, press the button with the other hand, and
look away from this precarious arrangement for a few seconds to see what the digital readout says. So yeah, they might be getting half of what they think they are but its not very easy to measure for most. Incorrect as it may be, I don't see why using theoretical wattage numbers for the sake of discussion is so wrong. Its actually more safe to
think your battery is getting pushed a lot harder than it actually is.
That said, I have a dual coil RDA that hits about 26 watts on a freshly charged battery, voltage drop considered. It is pretty warm and intense, I don't think too much higher would be very enjoyable for all-day vaping. Either in terms of the heat or additional airflow (airier draw) I would need.