In this case I'm just going for simple napkin math.
It sounds like Leafspy might be showing us about 1.5% on both the top and bottom that you cannot use.
So if we take my numbers and then adjust them, we have:
96.7-20.1% = 76.6 -> 76.6/.97 = 78.97% of useable battery
26.31 kWh /.7897 = 33.32 kWh useable battery
Degradation -> 33.32/36 = 92.5%
OR
33.32/38 = 87.6%
Most of the reports I've seen still say it is 36 useable of 40 kWh... so that means my degradation is actually around 92%.
But do I actually believe this math? Not really. Too many assumptions, unknowns and inaccuracies in my data.