Parkers is bollox, I wrote to them to complain about the forfour and very never updated the figures.
I drove my 1.3 on the London to Edinburgh run to prove the 451 mpg figures. we gathered together a cross section of smarts - my gal got me 60mpg with the air con on and handled perfectly well. She took me all over England and parts of Scotland. Before I retired her she had clocked 100k miles, done plenty of motorway journeys.
Couple of stats for you the 1.3 is 1332cc with 95bhp in a car weighing 0.9 tonnes - so its no slouch when it comes m-way and day-to-day driving. And a bit of perspective, my Corsa is 1.4 Auto so thats 1398cc, 100bhp and weighs in at a hefty 1.2 tonnes. Thats 100bhp/tonne for the forfour and 83bhp/tonne for the Corsa - hows that for a difference in performance?
And I can see where you're coming from on fuel costs, if your company pays out 40p/mile but you're fuel costs are at 13p/mile and as a general figure with everything included you could be paying out 20p/mile (fuel, tax, insurance, wear n tear) then you've netted 20p/mile profit. Makes sense to me. (Please note is this a guesstimate)