that's a fairly stupid and anti-scientific thing to say for a “Maths expert”
first, she gives no units, is the time in minutes, in hours, in seconds? is the temperature in Celsius or Farenheit?…
second, it relies in the totally subjetive parameters “ideal consistency” and “ideal temperature”. the proper thing to do would be give the values to these parameters, but they're nowhere. also, what is consistency? i this context i guess she means viscosity, because consistency means nothing here
and it seems that, in the end, everything depends on the times stands before cooking and before standing. the formula says that the longer you let the batter stand before cooking and the shorter you let the pancake stand before consumption, the better; so, no matter how you do it, if you left the batter stand, say, 10 years, the results will be virtually perfect. the weird thing is that if, instead that, you wait 10 years to eat them, the results are also virtually perfect!(the result is as close to 100 as the other case, just slightly over 100 instead of slightly below 100)
oh, and you can't let it stand the same amount of time that you wait before eating, bcause you would be dividing by 0 (also, almost the same amount of time, or just a bit more = WORST.PANCAKE.EVAH, no matter what)
oh, and the fact that there is not such thing as a “perfect pancake”