Not when you fill it to touching the bottom of the rim. Just get technical Kev😂
Actually yes. At least with most of the tanks on my bikes there are pockets of air above the filler lip and below the top of the tank.
Then you have slopes at some gas stations (side to side or back to front).
For instance my Stone will act differently at fill-up on the center stand vs side stand? Or hell the V7III D leans over more on the side stand than the V7I, so they act differently then.
But in both cases of I will fill up above the lower lip then shake the bike I can fit more fuel in.
Then there are pumps that fail calibration checks.
I dunno I just think there are generally more factors than we can effectively eliminate.
I use both (reading and calculation) as a guide and they are normally pretty close. Certainly close enough that I don't worry about either.