I have not seen in any literature I have read so far that anyone has modeled this yet. So it is hard for anyone to produce an algorithm to calculate any results.
Also, from testing clone brews versus commercial products, I know that my hop utilization is a bit stronger than whoever developed the clone brew recipe encountered. (Either that or they purposely under hopped the clone brew, but I doubt that).
Realize that the calculation of IBU using one of the current models (Tinseth, Garenz, or Rager) is only accurate on the process and techniques that were used to develop the models. Your mileage may vary in comparison to these models, but generally they should be close.
Personally, I use my taste buds to determine how I need to adjust IBU on a given recipe. I generally know the taste and sensory impact that I am shooting for and adjust my target IBU (as calculated) to match what I feel the result will be. Since I do not currently measure the IBU content versus calculated values, it is the next best thing in my mind.