. IBU is an artificial concept designed to be a simple model of the complicated science of flavour chemistry. All calculators are, at best, educated guesses based on recipe and process.
Even labs that accurately (how accurate are they in reality? Do they directly measure bitter compounds, or measure something else and then infer bitter compounds from this? I recall something about light diffraction that can be affected by other things too, but I really don't care enough to look and get into an argument over it) measure one specific set of chemicals that contribute to bitterness, but not the complete amount of bitterness that contributes to taste. We are very aware that using different hops with the same AA content will make beers of the same IBU, but can be a very different bitterness (smooth, harsh etc).
IBU (even when accurately measured/quoted) is just a rough yardstick/rule of thumb at the end of the day, but better than nothing. IBU is just a number.