Having looked at both calcs, I’ll give my opinion on which I think is more accurate and why.
Personally, I believe the second version is best as it keeps the pixel scaling to a single panel, eliminating as much panel to panel art inconsistency as possible. Additionally, it makes use of the accepted Kirin cloud height that comes from an ang size based on the canon distance statement from Hinata.
On the other hand, the first calc has more margin for error as it pixel scales across multiple panels. But more importantly the image used to find the wall height uses a super tiny image of Sasuke, which I find particularly meh because that undetailed Sasuke is more likely to have proportion inconsistencies than a closer up counter part. This issue solely exists within the first calc and isn’t present at all in the second calc.
Otherwise the methods for finding AP are the exact same. So, since the second calc offers far less opportunities for errors from inconsistencies with pixel scaling than the first calc does, I believe the second calc is objectively superior.