I'm familiar with the discrepancy between hardware and software MSUs.  IBM 
has put the customers in an unfortunate position of contention with software 
vendors.

I'm still curious about the gap between the 117 hardware MSU and the 124 
MSU I measured.  Is it reasonable to attribute it to PR/SM overhead like we do 
for MIPS?  

Also, has anyone ever successfully defended that hardware MSUs are for 
hardware sizing only and that IBM's software MSU rating is actually an 
appropriate measure for ISV software?

Thanks for the help!

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