yes it's measured at the fuel pump, but when you see the fuel cost now it would be strange to pay only 15 liters when you take 16 liters... (it's not still chrismas day )
I don't know how much is in reserve; every time, after riding 20-30km on reserve, I filled in my tank approx. 14-14.5 liters, now I know I was just near the limit...
I have something to contribute to this. I managed to fail spectacularly to fill the other day, chosing instead to get far too wrapped up in the riding in the glorious sunshine to even think about filling. (Blast you, ZXR).
I ran out a mile and a half from home, and the total mileage from that tank, which was brimmed completely, was somewhere between 230 and 240 Kilometers.
On the plus side, I discovered that my road is not in fact, as flat ground as I thought, but is in fact a mild downhill gradient all the way from the A4 to my house, which was rather lucky, as I had to push her a mile and a half, and that just made it ever so slightly easier.
before fuel failure I ran out approx... 160km
but I live in mountain and I ride exclusively in mountain road, often in high RPM range, that why my fuel consumption is higher than you...
stroke of luck, fuel failure was in top of the mountain, just go down without engine to my house at the bottom of the mountain