I've done many MPG tests with all of my trucks since the early 1990s.
Your results do seem quite low for a 60-MPH test considering your high, 3.73 gearing, though I concur with all those that suggest a round trip, not a one-way test. A little more distance might be helpful too.
Variables in the real world can make a very big, but often temporary drop or spike in MPG, even on a straight freeway test. So a few, repeatable tests like the one you just did, will give you a much better idea if your results are 'normal' for your set-up or if your results were abnormally low on this one test. You do need a better
baseline than a one way test. I've written whole articles about
establishing a baseline but there are a few short words about baselines on my blog:
http://www.roadtraveler.net
One thing you said was that you filled the tank very, very full. That's nice, but did you
get the tank to the same level of very full at your second fill-up? This is very difficult to do,
and you surely did induced a variable by using a different fuel pump. Not saying you did it wrong, just pointing out some of the common variables which can make a huge difference, particularly on a short test. And we are always limited by the accuracy of the fuel pumps. Everything matters.
Having said that, from a faded memory without digging out old notes... my testing with my 1996 Power Stroke with 4.10:1 gears and a 5-speed showed a surprising drop in MPG when changing tires from a 255/85R16 to a 285/75R16. Both tires were aggressive tread patterns and very similar in height, correcting for odometer error and all that stuff. With this heavy, armored, but 'empty' truck, MPG would go from from mid-high 17s to 15s, approx. 2 MPG at about 65-MPH.
--------------------------------------------
To heck with the memory, I like facts! I searched my computer and here is an excerpt from an article I wrote in 2006. The 285/75R16 tires being tested were Toyo MT. It was also hot summer, keeping the fan-clutch engaged and surely producing some additional drag:
On the first leg of the test the mile markers and trip meter indicated the odometer is approximately 2.5% slow with these big Toyos. The odometer indicated we had traveled 91.9-miles and we adjusted that reading up to 94.2-miles. Simple division indicated we only achieved 15.15-MPG. We were disappointed and a little surprised but see this as a graphic demonstration of the penalties of bigger tires.
Tires can make a huge difference, the size, weight, tread design, etc. I'm not a proponent of over-inflation (for the load). None of this is news, I've spoken to many light-duty diesel owners who have seen a dramatic drops in MPG going from a stock size tire (235/85, 245/75, 265/75) to a 285 wide tire.
I too am curious, what size and tire tread are you running?
Hope this helps.