In your perfect theoretical case 2/3rds is quite close since you'll be breathing those final liters of gas at an average pressure of 1.2 to 1.3 atmospheres absolute. So go ahead and turn your theoretical dive when your SPG reads 2/3rds + 1.2 bar.thanks so an SPG is measuring a relative pressure vs atmospheric pressure (not vs ambient pressure) so the reading isn’t impacted by depth.
A second stage regulator will stop delivering air once absolute tank pressure is less than ambient pressure; so in theory at 40m deep the regulator will stop delivering air when spg indicates 4 bar left (40m deep = 5 bar absolute pressure, 4 bar on spg = 5 bar absolute tank pressure).
When doing calculations of bottom gas needs, what I’ve seen done is calculating the total tank capacity in L at 1 atm (tank pressure shown on spg * tank capacity) and the expected gas consumption at depth (SAC in L/min * time at depth * absolute ambient pressure) and making sure that total gas consumption is less than 2/3 of total tank capacity.
But if the plan is to dive at 40m, in theory wouldn’t it be better to keep 1/3 of *actual* usable gas?
Which would mean not considering total capacity as spg tank pressure * tank capacity but [spg tank pressure + 1 - ambient pressure at planned depth]*tank capacity?
In practice I agree it wouldn’t make a material difference, I’m just interested in the perfect theoritical case to confirm my understanding.
Of course, this is all nonsense. No SPG is that accurate, no depth gauge is that accurate, no regulator can provide gas all the way to ambient pressure, the "rule of thirds" isn't an actual rule, and SAC rates constantly vary unless you are @scubadada.