Thanks for response. I am still confused though.
If Magnification of a lens is a function of
Focal Length / Focus Distance then for then 24-105mm lens with a MFD of 450mm (manufacturer specs and tested):
At the following Focal Lengths, magnification should be:
at 105mm = 105/450 = 0.23x (agrees with Canon specs for this lens)
at 70mm = 70/450 = 0.16x
at 24mm = 24/450 = 0.05x
Yet the calculator returns:
at 105mm = 105/450 = 0.59x (way different)
at 70mm = 70/450 = 0.24x (not so close)
at 24mm = 24/450 = 0.06x (close)
I get the same results from
https://www.kielia.de/photography/calculator/
So, before I even think about adding extension tubes into any calculation, I think I must be missing something and/or misunderstanding the results from the calculators.