Yesterday I took a calculated risk and got the fuel gauge down to one blob (it's a 20 segment display) before refilling with an indicated 25 miles remaining. Also, the low fuel warning came on with a predicted 32 miles remaining. I managed to squeeze almost 37 litres into the nominal 40 litre tank (but maybe the filler pipe represents some undocumented extra volume). The only other time I had run the tank quite low (3 blobs on the gauge) I had managed to squeeze in 36.5 litres so there's some inconsistency unless the car has been clever and recalibrated the gauge.
Either way, it appears that the gauge and warning system on my Mk 3 is much less conservative than I had on my hybrid (also a 40 litre tank) which would assure me that I was about to start running on air when, in reality, there was a least 6 litres remain in the tank.
What have other Mk 3 owners noticed in this respect?