Ah yes, the website does this as a calculation to determine what the person used to upgrade the card, I already mentioned in my previous post a page or 2 back but I can repost since its useful.
Where I got the stats is
http://www18.atwiki.jp/imas_cg/pages/240.html which is very useful site, its under the "Q.MAX特訓って何? 親愛ボーナスとか無特訓のキャラって、どうやって見分けるの?" the numbers are the result of the formula to determine the used isols.
What they link to is the checker
http://nanairo.info/imas_cg/mainte-check.php where you put in this order:
current stat on a + card: #####
base stat on a non upgraded card: ####
Is affection max? NO / YES
What's the current level? 1 / MAX
then it will tell you the result according to the table listed in the first website or a variant that can happen, for example it can be like Affection max only x2 OR it can be like non upgraded + upgraded to lvl 40 only etc.
Usually the occams razor works there, the solution with the least amount of assumption is the correct one so often times its like people forget to MAX or people only MAX etc.
A while ago I actually bought one of these ripoff S rare+s for 2 drinks thinking how good of a deal I got only to later find that its missing like 4000 attack, the regular price was 6 and I barely managed to sell it back for 3 but it took like 9 free trade tickets (3x listed). I mean I got the album entry for her I guess so maybe it was worth it xD
But yeah for novap: especially if you don't have verified account you should squeeze what you can before you upgrade, there is no going back and it doesn't take that much effort, MAX love is super easy during an event or just during a day with LIVEs, you only need 40 on each, max level doesn't take that long either since you get lot of idols, money and trainers from events so just use those (don't use master trainers on S rares if you plan to upgrade them later). Once you get verified you can easily buy all those cheap 17/18 cost S rares and upgrade them with idols from FPs (usually comes out cheaper than if you were to buy S rare + and as I mentioned earlier level max 3 times is not worth even a drink).