I'll give my input because I believe it's important given the current points made.
Assuming the calculation remains correct, debating either or not Luffy is single-handedly responsible for the Kinetic Energy when it comes to science is a waste of time to both parties. That's because we have a much,
much stronger argument for the scaling to work for their Water 7 keys, through the Shigan scaling suggested by Damage, and probably by others in the past. Not only does it not leave any room for doubt, but it also completely ends 90% of the debates going on here, it's simply solid.
Given that, the point
@Damage3245 makes about Shigan scaling only to Kaku and Lucci due to their pictures being used to represent the technique is bogus. The argument Damage makes is nothing else but a no-sequence fallacy, also known as a non-sequitur. The claim that the image is trying to convey which characters the statement applies is completely absurd - no, the image of Shigan on the guide is doing
nothing but showcasing the technique visually. Entire purpose of the image ends there, done. One cannot claim the image is trying to convey anything else, especially when the text claiming the strength of the technique is generalized.
Furthermore, even if you want to make the rather silly affirmation that the "hurt Luffy and Zoro" segment on the guide is indication that it only scales to Kaku and Lucci - the ones responsible for inflicting said damage on them - it still wouldn't work. Because the guide simply states the Shigan is powerful enough to do this, it's not limiting to the instances where it actually happened - if anything, the information of the guide simply states if any of the other known users where to use Shigan on them, it would also work. I'd like to strengthen my claim that the Shigan statement is applied in general by stating that the claim made by the guide also implies Luffy's and Zoro's durability scale above the Golden Rifle as well.
As we all know, Luffy can harm himself, and Kalifa can harm the likes of Luffy and Usopp as well.