@coldwatercanada -
For the 3cf model? Following that, you should only get 106 breaths off an 80cf tank. Sitting here noting that I breath about every 4 seconds or so, that is 15 breaths per minute. Following your figures, that would mean that the 80cf would only last 7 minutes.
Methinks your figures are woefully broken . . . .
Looking at some figures, it looks like a pretty typical SAC rate is about 1cf/minute, and considering that 20 feet is about .6 atmosphere, then you should see about 50 minutes on the AL 80, not 7 as per your figures . . . Working with the 4 seconds per breath approximation, that would be about 750 breaths, not the 106 supported by your math. Working back to the Spare Air, then with 3cf and 20 feet, we get a tad less than two minutes at a normal breathing rate, and at 15 breaths per minute, that is closer to 30 breaths than 4 . . .
Looking at it a different way, a typical humal tidal volume (volume of a breath) is 500ml, which equates to about .018 cubic feet per breath. That comes up to about 100 breaths on the Spare Air at 20 feet, although I suspect stress and workload would likely halve that to 50, but that is still closer to what I got above with SAC rates than what you got . . .
One of these days, I'll work this up in detail . . . have seen too many flawed attempts that did not consider varying depth, tidal volumes, etc. correctly that gave bad data to count . . .
One of the other things that I don't hear discussed, but which I feel is valid, is that even if the Spare Air won't surface you from 60 feet or whatever), it will get you a hell of a lot closer to the surface than nothing . . . and a Spare Air ascent to 30 and then a CESA beats the heck out of a CESA from 60! No, not as good as a pony, but a hell of a lot less to lug around too . . The big issue is not to consider the SA as a "get out of jail free card" that will easily get you out of anything you may get into . . . and that, it likely the limiting factor for most casual divers who don't bother to work out what it can really do.
Not saying that the Spare Air is necessarily good as it is advertised, just that your figures are, well, very broken . . .
- Tim