Here's a couple of examples of the formula's not working well:
T105 = RC-447 / 2 = 223.5 + 16 = 239.5Ah (the real Ah capacity is 225Ah)
Trojan GRP 24 AGM = RC-137 / 2 = 68.5 + 16 = 84.5 Ah (real Ah capacity is 76Ah)
West Marine 4D = RC-290 / 2 = 145 + 16 = 161Ah (real Ah capacity is 135Ah)
West Marine Grp 27 = RC-150 / 2 = 75 + 16 = 91Ah (real Ah capacity is 80Ah)
The Capacity_Ah = (ReserveCapacity_Min / 2) + 16 formula is a rough approximation of Peukert's Law that can easily be done without a calculator. It is reasonably accurate only in the range of 100-180 min reserve capacity (essentially the automotive range).
You can use Peukert's Law to get a more accurate result, without the range limitation:
C = I * H * (t/H)^(1/k)
C: rated capacity (Ah)
H: rated discharge time (20h for auto/marine battery Ah ratings)
I: actual discharge current (25A per reserve capacity definition)
k: Peukert constant (1.20-1.22 for auto/marine lead/acid batteries)
t: actual time to discharge battery (in hours, this is the reserve capacity)
Plug in the above numbers and adjust for units:
Capacity_Ah = 1.39 * (ReserveCapacity_Min ^ 0.83)
Using this formula, you should get results that match the manufacturer Ah ratings more closely. This is as accurate as you can get based on the reserve capacity number alone.