I have not used uocah that much in all honesty. That I know of they did not exist before I went on about a year and a half to two year break. Since I have come back they seem to be the front runner for info. They do seem to have a lot of knowledge there and with the sheer volume some errors are bound to happen... like their 'do you have enough MR and skill to run "infinite consume" calculator'. Two different characters I have not only have enough to run it indefinitely but they actually regen mana while running it.. and they have both tagged as unable to. Take your pet to TC1, run it through gates and try the build you are thinking of. Don't like it? Delete the char on TC, copy another and try again.
For me, intel comes down to the overall build... I don't sacrifice in certain areas merely to have higher intel. I throw on MR30 and if I miss a couple of ticks on the mana front so be it. Playstyle matters greatly in build imo. You know your temp.. you know how you play your temp.. what works for person x may not work for person Y.
Well if you notice an inconsistency feel free to report it. The mana regen formula is well known and it was given out by a former dev years ago. Intelligence on a pet makes a huge difference in the mana recovery formula, so much so that if you are short on points going 370 Int and 20 MR gives better returns than 200 Int and 30MR (and cheaper too).
Pet mana regen is something we have thoroughly tested due to the "super mana regen" claims on these boards from a few years ago (which was debunked).
The formula for taming masteries was never given out and is reproduced purely by trial and error by us. Since UO doesn't display fractions, we don't know if certain parts of a formula round down, or up, or both. Things can be fairly inconsistent. The calculator you are referring to is our best approximation based on testing and has been fairly accurate for us. Is there a stat combination that is borderline on yes/no, that may let you perma-consume, but we say 'no'? Possibly. As an example, I do know from testing that a human with 18 MR and 25 Med will be able to perma-consume, but if that med drops to 20 they will slowly (but eventually) run out of mana.