I take the point... Generally though I'd say "Net (modelled)" values would be most useful in most cases - if there's a feature modelled I probably want it to be accounted for in any quantitifaction. For me that's the "purest" information. If I wanted to exclude certain penetrations I'd just remove them in AECOsim before running the export, safe in the knowledge the IFC would report whatever is modelled.
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