I notice when changes are made to mash temperature between 147F/63.9C and 161F/71C the final gravity value does not change. Since the percentages of alpha and beta amylase conversion within this temperature range promote either more or less fermentable sugars, where a lower temperature makes a more fermentable wort and the higher temperature makes a less fermentable wort, I would think the final gravity value would reflect the mash temperature changes.