Total horse shit
VE can only be quoted for a fixed Rpm
It varies at different rpm and peak VE usually happens at the same RPM as peak torque
In a four-stroke naturally aspirated engine, the theoretical maximum amount of air that each cylinder can ingest during the intake cycle is equal to the swept volume of that cylinder (0.7854 x bore x bore x stroke).
Since each cylinder has one intake stroke every two revolutions of the crankshaft, then the theoretical maximum volume of air it can ingest during each rotation of the crankshaft is equal to one-half its displacement. The actual amount of air the engine ingests compared to the theoretical maximum is called volumetric efficiency (VE). An engine operating at 100% VE is ingesting its' total displacement every two crankshaft revolutions.
Forced induction can give way way over 100% VE