+1 on the OG/SG ratio. That's much more relevant to what you're talking about.
Also, different formulas are used to calculate IBUs. Depending on the hopping schedule and recipe, these formulas can cause a recipe's calculated IBUs to be different by 5 or 10 points.
a - websites
b - brewing software
c - yes, but 'aftertaste' is bad term (mostly because it was invented by marketers who claimed "no aftertaste" in crappy beers that are actual tasteless). Bitterness tends to linger, so you'll get that from initial hop additions. Later hops additions had more flavour and aroma, so more 'hop character', but they add less bitterness.
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