I don’t doubt that at all. At some point when you shorten an antenna the performance starts to drop off...and I’ve made my limit 5’. It’s totally arbitrary
Usually when I hear people speak of S units of difference, I shrug it off. I have no two mobile CB antennas where I’m able to see much more than a needle width on the receiving end. Ive seen biggest differences pop up when you get all the way at the end of the range on a quiet night and the S meter isn’t even moving anymore. Then suddenly the weakest antenna (almost always the shortest) drops out.
In terms of just S units, last comparison I did was a whip, a pres texas, a 10k, and a Wilson 5k. They were all within a needle width on the RX end, but at max distance, they fell out of the receive in order of length.