MLA
The issue of the numbers is irrelevant. The MLA is the compelling issue. Even if SID is right the AC is still below the MLA at the point of flameout.
Operating a helicopter this close to the fuel limits in open flight is hazardous.
Just because its hard to believe an experienced pilot can make a mistake does not mean it did not transpire this way. The Brent Spar, AF447, Cormorant Alpha, Sumburgh L2. All experienced crews doing inexplicable things.
If that AC had a history of fuel contents problems why were the pilots not recording, chasing the issues. This too is poor culture if SIDS statements are true.
Operating a MEH over a city with very little fuel in the tanks, pumps incorrectly configured, seems the most likely scenario. Poor knowledge, poor culture, poor decision making. After all a police helicopter is not directly saving lives. Why take such risks. Culture?