My low fuel light comes on with room for 15 gallons (fill up to first click on pump) which means there is 2.8±gallons left after the light just like the manual says there should be.
This is by far the most linear gas guage I've ever had in a car. I get about 400 miles from full to low fuel light on my regular commute and on the guage is shows just about perfectly 100 miles per 1/4 tank of gas.
