As one who has posted about this here and elsewhere (and taken my share of crap for doubting the "infallible" CPU in the vehicle), I will smugly take credit for this.
OK, I don't get credit, but I did complain to KIA and a few dealers about it. Even if it doesn't turn out to be real, it helps to validate my claims.
My '12 Sportage EX (2.4 2WD Auto) is rated at 32 Hwy but I maintain that could not be done on any level grade. The best I have ever gotten while hypermiling (and tires at 35PSI/no passengers) is 29. That was the CPU estimate whereas my estimate was only 28. I drive 90% highway and average 22-26 MPG (22 being the low city average rating for the vehicle.)
The CPU has always been ~1.1 MPG higher estimate than miles driven/gallons in and never have I even hit 30 MPG, much less 32, even on tanks where the filling station is 30 yards from the highway and I then drove the entire tank close to 400 miles nonstop at 65-70 mph.
I have over 20K miles in my first year of driving. I wonder when my debit card is coming and what price of gas they will use for the calculation (as well as which vehicle they will get actual MPG from -- I have a volunteer...).