pilotpj,
I fly both the SR20 and the 22. The Cirrus flaps have only three positions - up, 50% and 100%.
For both models the POH states that either no flaps or 50% should be used for takeoff. I always use 50%.
For short, soft and rough field takeoffs the POH recommendation is to use 50% flaps.
I can't answer your question about the marketing figures since I haven't seen what Cirrus claim in their adverts, though I don't suppose it's based on a 30 degree day at 10,000' density altitude! I would assume it would be ISA standard conditions at sea level combined with an aircraft in perfect condition and an expert factory test pilot at the controls.
The POHs have pretty full figures for performance under all sorts of conditions. They are online at the Cirrus web site
here.
If your new aircraft can come close to the Cirrus and cost under 50K please let me know - I'll trade up from my microlight!