I wonder how many of you out there have actually had to measure your fuel upload using the magnetic drop sticks provided in most aircraft tanks? I have.
In fact, my last company had a policy that if we had to use any of the drop sticks then we were to add 500 kgs to the fuel required.
They simply are not really any more accurate than the fuel gauges except when a fuel gauge is inop and despatch is permitted within the MEL.
Therefore, I think that it is a complete red herring to argue about how the IAA might have measured the final landing fuel.
Since we are nitpicking, you will note that I said landing fuel. That is where the planned fuel for the flight comes to an end. Nowhere does it mention the fuel required to taxi to the ramp which is where the final fuel would normally be calculated. (Taxi-out fuel is calculated but not taxi-in fuel).
One night JFK became flooded and everyone (including me) ended up at EWR. In those days EWR only had two customs gates so we all ended up parked on a disused runway waiting for a gate. I had Kuwait Airways on one side and a BA 747 on the other side. We were out there for 5 hours.
Now, I freely accept that this was an unusual event but at what point would the authorities (in this case, the FAA) have checked the final fuel contents on landing?