The general point must be to test how cars perform compared to eachother.
The time is quite irrelevant if it is done by the manufacturer and no-one else has managed to get close. That is my way of looking at it - it is allowed to have a different view.
How are you certain it is the cars in question being compared, and not the conditions or the skill of the driver? Or the leniency of their stability controls systems? Or user-specified suspension settings? All of these variables are up in the air when it comes to magazine testing, unless the magazine specifically states which settings they use. For a manufacturer's test, there is no doubt: they will use the best setting for the optimum lap result. And in Nissan's case, when they released the 7:29 time, they said flat out "Conditions were perfect; the car cannot go any faster."
How do you define "close"? 2 seconds? That technically can be considered "failing to repeat" a result. 5 seconds? 6 seconds? What is the cutoff, and why is it chosen?
The case of the ACR is important in two ways:
1st it shows that even a racing driver familiar with that type of car needs a few laps to learn how the vehicle responds to the track; merely knowing the track like the back of your hand is not enough. The ACR pilot shaved 5 seconds without any adjustments to the car. With further tweaking and more familiarity, he worked it down 20 seconds faster from his first flying lap. If that first lap were to stand as the only time, it would be gross misrepresentation of the car's true potential.
2ndly, no one has independently verfied it. Yet is it irrelevant or otherwise fanciful wishing on the part of the manufacturer? Based on the video evidence (with flubbed shifts and some missed lines), it's reasonable to assume that that car can go even faster. Based on same-day track results elsewhere (Laguna Seca, VIR, Willow Springs, Streets of Willow, Buttonwillow, Spring Mountain), we know for sure it is much faster than a lot of other cars on the 'Ring list.
I accept you can have a different view. Just discussing here. I think it's too limiting to say "well, no one has independently verified it so let's not discuss irrelevance."