My guess is 26mpg is manual trans. There are two precedents:
1. Optioned packages, such as DCT, are put in parantheses (24) in the website listings
2. The M5 in DCT loses 2mpg compared to it's manual
Now I don't know why it would lose it, but the fact is the SAME DCT in the m5 currently does lose 2 mpg compared to it's manual counterpart.
This just gives me another reason to be smug about my manual transmission