Ah, thanks, Carl! That's exactly what I was looking for. Why didn't I think to search for Roomp & Rand articles specifically? Silly me.
So (from K. Roomp & J.S. Rand,
Management of Diabetic Cats with Long-acting Insulin, Vet Clin Small Anim 43 (2013) 251–266):
If a serum chemistry analyzer or plasma-equivalent meter calibrated for
feline blood is used (eg, AlphaTRAK, Abbott Animal Health, Abbott Laboratories, Abott
Park, Illinois), the measurements at the low end of the range need to be adjusted and
are 30% to 40% higher than for a whole-blood meter calibrated for human blood. The
doses, when using such measuring devices, should be changed as follows: the lower
limit of the range should be adjusted accordingly by adding approximately 18 mg/dL
(1 mmol/L) to the value listed in the protocol in Table 2. For example, a target value of
more than 54 mg/dL (>3 mmol/L) becomes more than 72 mg/dL (>4 mmol/L) when
using a serum chemistry analyzer or a meter calibrated for feline use.
So, we're clear on the 68 being the cut-off for hypo. And the recommendation here is to treat all the numbers as +18, rather than 30. Presumably since (as we've been discussing), though it may be much greater difference at higher levels, that really doesn't matter because in all protocols/situations, too high is too high and 50 points in either direction doesn't matter much.
Therefore, does it make sense to simply have the spreadsheet calculate Alphatrak as +18 for all testing results? This would also mean a wider campaign to re-educate people to give +18 rather than +30 as the default response as to how the numbers differ.