What is a key limitation of the theoretical ATP calculations for glucose oxidation?

Step-by-step solution

But this kind of assumptions are not really valid in a living system ; all pathways work simultaneously and do not take place one after another; substrates enter the pathways and are withdrawn from it as and when necessary; ATP is utilized as and when needed; enzymatic rates are controlled by multiple means. Yet, it is useful to do this exercise to appreciate the beauty and efficiency of the living system in extraction and storing energy. Hence, there can be a net gain of 38 ATP molecules during aerobic respiration