thats an assumtion to come from current measured at battery, to current to the led.
the white led runs on 3.7 V, which equals three cells in direct drive.
So with a direct driven light, what one measures at battery is the same current than the one at the led.
when input voltage is different, the driver has to cover up for that,
which means the draw at battery is different from the one to the led.
the cell number "calculation" is a very rugged way to fight that:
get the number of cells, compare them with the number "needed", insert current at battery.
another example:
series driven quad led, running from a 2-cell Li-Ion (= 7.2 V), draw at battery: 2 A
--> 2 cell Li-Ion = 6 Ni-Mh cells
--> 2 A * 6 / 3 / 4 = 1
the whole series wired quad runs with 1 A getting throug each of the the individual emitters
( "/4" because of the series wired quad)
very rugged, but also easy to do and working with easy to get data (everyone has a meter to get the draw at battery)
PS: I agree with Your findings to the Minimag,
but with that (initial ?) draw and the datasheet value, thats what should be.