let´s make a deal... You said what you believe it´s the true, I said what I believe it´s true... when some Bosch engineer state one is wrong or rigth we start talking these topic again.
I´m not here to prove anything, just learn and teach one or two things if I can...
Your formulas with desired load are incorrect. Your translation of load to torque is incorrect also.
This is not how ICE's work. More load does not always equal more torque on a gasoline engine, just as more injected quantity does not always equal more torque on a diesel engine.
There are mechanical components in an engine, and your "load is higher 15% so torque is higher 15%" formulas are utterly ridiculous, as they have absolutely nothing to do with a real world scenario. In reality, you can in many cases increase load by 20% and the torque will increase 1-2%.
This is also the reason why KFMIRL in ME7 is a map and not a single line. As well as the reason that doubling cylinder charge never equals double the torque on any internal combustion engine. Same reason why nm->iq maps on diesel are nowhere close to linear.
Also, speaking about torque on M3.8 has absolutely no relevance to anything about the engine. There is no torque used on this management system for spark and fuel. Yes, it can output it in measuring blocks by going through a conversion map, but that's it. It does not request torque, it reacts to the cylinder charge which you create by pulling the throttle cable, just as every system before it.
There is no translation from load to torque without taking into account a plethora of other factors.