Yooper
Where can I read/hear the Palmer info on utilization? I use BeerSmith2 to calculate my IBUs and they show a pretty decent increase with a lower gravity boil.
I think when I first heard it, it was verbally from Palmer. I thought it was recorded at an NHC, but possibly not. We discussed it a couple of times at NHC 2008, and briefly the next time I chatted with him, probably in 2010. But we talked about some other things, too (like trying to clone Capitol Brewery's Blonde Dopplebock) and we had been drinking by that point so I can't remember the details all that well. There must be some notes or recordings somewhere from his actual presentations and writings, but I don't know where to find that.
But I do know that there is a Basic Brewing Radio podcast, probably from 2009 or thereabouts that is called "What is an IBU, really?" that has some basic information on IBUs and what impacts hops utilization.
Hops utilization is one of those "unexact" science things. There are different scales, and none of them accurately account for things like FWH, whirlpool hops, and so on.
The thing to do is find a scale that works for you and stick with it. Because it really doesn't matter if your beer is actually 40 IBUs or 50 IBUs if lab tested. What matters is the balance of the beer, and your consistent results. I mean, if a beer tastes underbittered, the actual IBU level doesn't matter, if that makes sense.