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The difference between a 700c wheel with a 38mm tyre and a 26" with 2.25 is 24.7mm.
Does that mean a 2.5cm lowering in BB when chucked on a bike?
Diameter of a 700c wheel with a 38mm tyre: 698.00mm;
Diameter of a 26" wheel with a 2.25" tyre: 673.30mm.So the bb drop is (698.00-673.30)/2 = 12.35mm.
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673.30
While we're being pedantic, quoting an overall diameter denominated in hundredths of a mm is pretty meaningless. Even if the tyre is exactly 2ΒΌ" wide, the overall diameter depends a great deal on exactly which tyre and what rim it's on. Oh, and your source is fundamentally flawed because it simply adds twice the tyre section to the bead seat diameter and that's not how clinchers work. You quickly learn how much of problem this is if you use this method to set up your medium gear bike, because you will over run the roll out test if you set it to a theoretical 72" exactly.
The difference between a 700c wheel with a 38mm tyre and a 26" with 2.25 is 24.7mm.
Does that mean a 2.5cm lowering in BB when chucked on a bike?