I guess I am becoming one of those internet posters who thinks that Balmer gauge must do impedance sampling of the battery in addition to the voltage reading. There are only two wires from the gauge to the battery - so no way to measure current. But two wires can be easily used for impedance measurement (with limitations) and I saw in the manual they want at least 14 gauge wires and the wires as short as possible. Both of these requirements point towards an impedance measurement.
Voltage measurement only? Say we have two electrical systems both with loads and charging. The difference is that the second system has 1/10 the battery capacity, 1/10 the loads and 1/10 the charging currents. The usage and timing of the loads and charging are identical. You can imagine just measuring voltage and seeing near identical voltage profiles of the two systems. Just based on voltage, the gauge might think the two systems are identical - but they clearly are not.
Add an impedance measurement to the voltage reading and this extra dimension adds a lot of information about the state of the batteries. Personally, I would like that meter a lot better knowing that it did an impedance measurement. There are lots of ways to do an impedance measurement such as a current pulse or a burst of a sin wave at some frequency. Some of these methods could be somewhat hard to detect.
If that instrument does do an impedance measurement (and I’m thinking it probably does), there would be a limitation to consider. In any method of impedance measurement, the meter would be looking at the impedance of whatever was connected to its terminals. This would include the wires to the batteries in series with the impedance of the batteries themselves. Since we don’t know the impedance of the wires (the length is not specified except to keep it short), we want this impedance to be small compared to the impedance of the battery. For example, if the impedance of the wire is 1/10 the impedance of the battery, what the meter measures is mostly the battery.
However.. if the wire between the battery and the meter gets too long or if the battery is very low impedance such as is likely with a large parallel bank, now the impedance of the wire could be significant compared to the battery and the accuracy of the measurement is reduced - since a large portion of the impedance measurement is the wire itself. Its also somewhat likely that the instrument assumes some nominal impedance of the wire and could take this into account. If the gauge of the wire and its lenght were specified, the instrument could almost exactly take this into acount. Its also possible that the instrument is very clever and even can somewhat learn what the wire impedance is and compensate for it.. dont know.
It looks like from the measurements done in the write up that a single battery was used along with a short 14 gauge wire - which are probably close to ideal. But I wonder what sort of accuracy you start to lose when either the measurement wire gets very long (like 20 feet) or you have a very large battery capacity (and very low impedance). I think if you have a large battery bank, I would pay a lot more attention to either very short wires or even going to a larger wire diameter than 14 gauge (assuming that the instrument does do an impedance measurement – which we are only speculating on).