Using the lager at 3 gallons and OG of 1.057 it says I need 239 billion cells, I set the calculator at 1 L starter volume.
That estimate seems about correct.
I mostly use this yeast calculator:
BrewUnited's Yeast Calculator
Using a stir plate using the K troester I find I get 237 billon and the J Zninasheff it shows 223 billion. looks like I missed it by a few.
They're just different grow models, or estimates of such. Not a big difference or anything you'd notice, as everything in yeast business are just approximations anyway.
The health (vitality) of the yeast cells at the time of pitching into your batch plays a major role, too. Coming directly from a stir plate starter their
vitality should be about optimal, so even if you're a bit short on cell count (say, as much as 10-20% short), chances are it will still be fine.
But... in a 1 liter starter of 1.040 you'd only get that target pitch amount of 239 billion
if your yeast package was manufactured quite recently, and never mishandled like extreme temps during storage or shipping. The yeast we buy is typically 2-4 months old and shipped at some point during whatever weather conditions at that time.
With that in mind, in your yeast calculator, don't forget to set your liquid yeast's age, by using the date of packaging/manufacture, or 6 months before the "best by" date, whatever is on the package.
In my calculator (above), even if your yeast package is 3 months old, and your starter wort was 3/4 liter of 1.050 (instead of 1 liter at 1.040) you'd still have around 192 billion cells once the starter is done. A little low, but I don't think is something to worry about. Don't cold crash, just pitch the whole thing right off the stir plate, for
optimum vitality.
And aerate, or better, oxygenate well at time of pitching. That makes a big difference too.