It does - the restrictions are based on energy content instead of power or current. So 100 Wh is one of the thresholds, and 160 Wh is the other threshold. (i.e. 0.1 kWh.) If your device says 99 Wh then I believe it has been designed with the 100 Wh requirement in mind. For a mass-market power bank I think this will be common. The restrictions as posted don't refer to power or current, although as you mentioned in your equations these are interelated (volts x amp-hours = watthours). A 100 Wh power bank will deplete much faster at higher power (W) consumption rates which may be more of a function of the devices you are charging than the power bank itself. The power bank may have maximum voltage and current limitations, but operate at lower levels. Anyway - TSA is not going to want to see your equations, they'd probably prefer a Wh label if you are near the limit. This isn't solely a Southwest issue, it's a TSA issue: https://www.faa.gov/about/office_org/headquarters_offices/ash/ash_programs/hazmat/passenger_info/media/airline_passengers_and_batteries.pdf I hope this helps clarify.
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