There are a few other previous posts which discuss the shortcomings of Revit's load and energy calculations.
Might be worth searching them out.
Also Revit uses the EnergyPlus programme by OpenStudio so its maybe worth going on to their website and reading some of the native documentation which might be more informative than ADSK's versions.
EP does however rely on Revit to send it the correct input data and also Revit may not then return all of the available data from EP into the Revit reports so that may be where inaccuracies or deficiencies occur - that's just my opinion but I've never looked too deeply into it to verify that.
You also have the option of exporting the model to gbxml format and importing it into native EP or another analysis programme and there are also "seamless" plug-ins available for analysis software such as IESVE.
The Heating & Cooling Load tool is a bit archaic and I don't know if its ever been updated by ADSK since 2007 - I'm not actually sure if it even uses up to date versions of EP, I think it maybe uses an older archived version?
The tool has however been all but discontinued - they deleted from the 2021 version of Revit but due to some pressure from some users they brought it back secretly and it will only appear on your ribbon if you have edited the Revit.ini file to expose the hidden tool.
For that reason I would use it with a lot of caution.
I've not really examined the Systems Analysis tool because by the time that I got it working (I was affected by the incompatible processor problem) I had decided to retire so I've only looked superficially.
@Kevin.Lawson.PE is probably the best source for more details and his company Ripple Engineering have developed and made available some addons which might be of interest to you.
I think several of your comments are not completely accurate but I think if you read other posts you'll see that you are not the first person to raise concerns regarding the reliability of Revit's tools.
Good luck in the future and I hope that you find a method which works for you.