The total pipe run is about 12m, so 24m return. The DHW cycle generally takes around 30-40 minutes but never uses more than 1.5kWh.The Daikin MMI isn’t accurate at all and I expect hot water efficiency is impacted by how long your run is from outdoor unit to your tank given how little time it takes in practice.
I suspect it's just the Daikin MMI being rubbish. If the assumption is made that the thermostat saying the water is at 32C is in the middle (with warmer water above and cold below), heating the whole 210 litres to 48C takes 3.91kWh of heat. If I'm using about 1.3kWh on average then its a SCOP of about 3.
It's all at 6p/kWh anyway, so no issue. The inaccuracy of the MMI is just annoying though.