My prior observation is merely that; an observation. Whether or not it applies to an individual or group on this or any other forum is inconsequential to me.
For the purposes of calrification, I will offer the following quotes from African Rifles and Cartridges. ENERGY. Surely the most misleading thing in the world- where rifles are concerned. Gunsmiths invariably quote it because, particularly since the advent of the Magnum, it is decidedly flattering to the weapons. Personally, however, I take little notice of these figures. They're quite useless if you are trying to compare any two rifles from the point of view of the actual punch inflicted by the bullet.... pages 11-12 Further into page 12, he begins to develop the use of the TKO for the reader, making the following statement "... suffice it to say that the final figures agree in an altogether remarkable way with the actual performance of rifles under practical hunting conditions." At this point, we can follow the application of theory to practical field experience.
Realize, as does Taylor, that no mathematical formula is perfect. On page 124, he discusses the .375 H&H by starting his discussion with the following, Undoubtedly one of the deadliest weapons in existence. Halfway down the page, he makes the following remark, Altho my formula gives this rifle a Knock-Out value of 40 points, I must regretfully admit that does not really do full justice to it.
Kinetic energy is biased toward velocity as the value is squared. The TKO is biased toward heavy. large caliber bulets as both these figures are in the numerator of the formula. The energy value is purely a mathematical expression and has no bearing on field experience, while the TKO was developed from experience in the field with heavy rifles used on dangerous game. Study the variables that go into a formula and one will quickly be able to determine how the formulae are biased.
Taylor believed in using handguns and devoted a chapter of this book to them, but as Greybeard stated, did not apply the TKO formula to handgun cartridges.
I strongly suggest one obtain his/her personal copy of the book and read it completely. As with most any other resource, context may be skewed without the full text.
Playing with the formulae is fine, but there comes a time when the realization must be made that these are nothing more than mathematical exercises and merely an attempt to model real-world events. This occurs not only in the gun shooting circles. I constantly run into this from the inexperienced in the surveying and engineering professions. These people take a computer's out-put as gospel and any explanation as to the limitations of the results or their development has no effect on them.