Again, you're totally ignoring facts. I'm only going to point out one, since the rest are as easily discovered. You said IR doesn't give the weight for T-30. Well, the very first link I provided was IR's spec sheet listing T-30 as an ISO 100 oil....or 96.7 cSt if you want to be specific. Again, anybody can read that. They don't make XL-300 any longer, but all the companies making an equivalent (which IR says is okay) show them as ISO 100 oils.
IR says to use T-30 for low temps....a synthetic ISO oil which WILL make a significant difference over a conventional ISO 100 oil according to IR, and all the data that company after company provide for equivalent oils.
You say it won't make a difference, IR and a bunch of other companies say it will make a difference. I'll go with what the professionals suggest.
As I said, you can never be too specific on TBN.
I was clearly referring to the SAE weight, which is indicated in the previous sentience.
The weight you are giving, is at 104 degrees F. Which is in no way relevant to the weight in low temperatures. However, I bet you will disagree.
BTW: Have you read the paragraph in the manual, about changing from mineral oil, to synthetic oil? Or, do you ignore that too?
It's not just a matter of draining the old oil mineral oil, and installing the new synthetic oil. I spent some time reading about that. And, it's actually a hassle.
Some will no doubt say they just drained one, and refilled it with the other. And, others will tell you they just run motor oil. But, if you do this by the OEM recommendations, it requires de-carbonization of the entire compressor. Which can mean pulling the head, and flushing the crankcase with a special solvent.
This solvent is also expensive. And, from what I saw, not available in small quantities. Otherwise, the carbon can clog up the bearings, and any small passages, which you should know is not good.