Teresa, glycerin is only produced when the NaOH can react with the fats. If you have a positive superfat then you have excess fat. But, for that tip/equation it doesn't matter.
Example:
Fat + Lye = Glycerin and Soap THIS MAKES SENSE TO ME.
If you have extra fat, you cant react it all and you are looking at:
Excess Fat + Lye =Glycerin, Soap, Fat THIS MAKES SENSE TO ME.
If you have extra lye, you are looking at:
Fat + Excess Lye= Glycerin, Soap, Lye. THIS MAKES SENSE TO ME.
Since the calculation is based on lye, if you use a negative super fat (excess lye) you will [artificially increase the amount of glycerin] you would expect using this equation. Fat is not factored into this equation so super fat has no perceived effect on the glycerin content because you're using a fixed lye amount that will react with a fixed amount of fat.