I would also never advocate aiming to land with just reserves (30 mins) - who does that?.
I think Mulligans company does. Mulligan?
and not some fixed figure that you load for all trips.
I think we are on the same page BOAC. Some of our flight plans have us arriving overhead with 3T on a nice day because of the legal requirement for an alternate at that destination, in that case I don't add a drop. But if the flight plan has us turning up with 2400kg on a nice day I will bump it to 2600kg so that I can carry out the Missed approach proceedure, fluff around for 20 mins and land with reserves. Or, fluff around for 20mins with the gear out and land below reserves but still under control.
That is my comfort level.