As I have mentioned to you in a PM (to which you elude below), those figures stretch the laws of physics ...I'll base my calculations on my shower habits:
2 minutes/60 x 16.822p x 7KW [my Triton shower on low power] = 235.508/60p = 3.923p
2.5 minutes/60 [to allow for the time taken for the combi to strike from cold and the water to get to the shower, see quote below] x 2.941p x 27KW = 198.5175/60 = 3.31p
To revert to energy, rather than cost (i.e. kWh, rather than pence), you are suggesting that heating the same amount of cold water to the same temperature (at the shower head) uses 0.233 kWh of energy with your electric shower and 1.125 kWh with your combi.
That is surely a ridiculous suggestion? The amount of energy required to heat the same amount of cold water to the same temperature (at the shower head) will be identical in both cases. The only difference is that, in the case of the combi, slightly more energy will be required because of heat lost from the pipework and 'up the flue' etc.). However, that will be a relatively tiny about of energy, most certainly not enough to explain why the combi was using nearly 5 times more energy than the shower heater!! Where exactly do you suggest that the 'missing' 0.892 kW of 'lost energy' (nearly 4 times more than the shower used to heat the water!) went?!
The answer, of course, is that, as the energy consumption of your shower shows us, the combi cannot possibly have been running at 27 kW continuously for 2.5 minutes - in reality, only a small fraction of that (because of 'modulation'). Although you go on to say ...
As above, unless you are going to re-write the laws of physics, there must be a lot of 'modulation' involved.Elsewhere the discussion about modulation has cropped up, it is my belief that little, if any, modulation will occur during a 2.5 minute shower.
Kind Regards, John