Damon,
A point of clarification - you are sure you did work on UK gallons? You did say so in your post, but a US gallon is a chunk smaller than a UK one, and therefore the MPG will be less.
I have seen about 32.7mpg at the most on a tankful of normal unleaded in my S2. If Boy Smith is to be believed, you should be able to do better than that. (Smaller engine - 2.5 as opposed to 3.0 - and higher drive ratio should all be in your favour.) Tyre design and pressure can make a difference, as can the time since it was last serviced, the oil choice (thicker = less economy). I would have thought that wider tyres would adversely affect things as well, as the rolling resistance would go up. As can having the window open and a million other little things. (You did have the handbrake off, didn't you? [:-] )
Oli.
ETA: Scott, anyone who believes the environMENTAList line is nuts, in my humble opinion. The earth hasn't got any warmer since 1989, which it should have done as we are (geologically speaking) coming out of a mini ice age. Don't forget that 20 years ago, the same 'scientists' were telling us that global cooling was a major threat to mankind and were planning to set off some atom bombs in the polar regions to warm the planet a little ...