The absolute value does matter for several reasons, but the obvious one that sticks out is in understanding the effectiveness of your training. Example: if you

The absolute value does matter for several reasons, but the obvious one that sticks out is in understanding the effectiveness of your training. Example: if your real max is 60, but your watch says 50, you may be wondering why hard training isn’t increasing it. Another example: if your real max is 35 but your watch says 45, you may misinterpret the signal when it jumps to 55 relatively quickly after a few weeks of hard-ish work. Plus, if the value is significantly inaccurate then who knows what else is inaccurate about it? I appreciate that Apple have put effort into making it accurate.