Blandy,
Not sure if this helps or not, but here's an extract from Promash FAQ's on hop utilisation:
Question: Why does ProMash produce different IBU estimates for my recipes than in printed books, magazines or other software programs?
Answer: The difference may be due to several factors:
The author of the recipe (or brewing software) may have used a different formulation type in the calculation. In ProMash, if you goto the System Settings, Hop Section, you will see there are four types of Hop Formulas to choose from (Rager, Tinseth, Garetz, Generic). You will notice that changing formulas from one to the other will change the IBU values is ProMash itself. So, in order to match IBU values in published articles or in other brewing software, you must be sure you are using the same equation type. Unfortunately most authors do not publish this, and many may in fact use their own proprietary formula. Many software programs (including ProMash) allow you to set the equation type to your preference.
ProMash ships with the default Hop Equation set to 'Rager'. Rager is the oldest formula to be published and as such, is published more frequently in printed recipes. This is not to say Rager is the most accurate, only that it is the default in ProMash. You can change the equation type in the System Settings, Hop Section to Rager, Tinseth, Garetzor Generic.
Are the alpha acid levels the same in the book or magazine article as the hops you are using in the ProMash recipe?
Cascade from one grower will have different alpha levels than Cascade from another. Within a recipe you can change the AA levels by simply double clicking on a hop within the recipe's hop list, and changing the AA level (you can change the setting permanently in the Hop Database). If you have not set the AA level to match that of the hop in the article, you will never match IBU values regardless of the formula used.
Are the hop forms the same? IE does the published recipe use whole hops while you are using pellets? Different forms of hops have different utilization values. ProMash ships with default values of 10% greater utilization for pellet hops and 2% greater utilization for plug hops. You can modify these defaults in the System Settings, Hop Section should you feel utilization values for pellet and plug hops differ. Whole hops are the baseline for every published IBU equation.
Concentrated Boils: Concentrated boils affect IBU values because the utilization is less in a concentrated boil due to higher wort density. ProMash will automatically account for lower utilization values in a concentrated boil in all equations (Rager, Garetz, Generic), with the exception of the Tinseth equation. Tinseth's equation is based on the 'average' gravity of the wort, not the final gravity as the other formulas are. As such, it is not an appropriate formula for concentrated boils (as you have 2 average gravities, the boil gravity and the gravity after dilution) and was intended for use with full wort boils only.
Recommendations: As many brewers ask us for our recommendation as to which Hop Formula is best for them, here is our opinion (please note this is an opinion only):
Brewers performing Full Wort Boils: Tinseth
Brewers performing Concentrated Boils: Rager
This means that one would expect a 60min boil of 10L at a SG of 1.045 would have the same utilisation as a 60min boil of 20L at a SG of 1.045.
...and the same quantity of hops would yield approximately (not exactly) half as many IBU's in the larger batch. I agree with your statement regarding utilisation if you keep the boil gravity constant - but that's a theory...I don't believe there's a perfectly linear relationship by doubling the boil volume and simply doubling the quantity of hops. A number of actions and reactions occur when the hops are boiled and the oils are keyed through isomerisation, into the wort.
Cheers,
TL