The question is addressed to people, who use methodology described in the "European Guidelines 4th Edition" to calculate average glandular dose.
The dose is calculated as K*g*c*s, where 'K' stands for kerma, and g/c/s are factors dependent on characteristics of breast and beam quality. Now an example: 50 mm of PMMA is equivalent to 60 mm of typical breast (there are some assumptions on breast composition behind it). We can assume, that the exposure will be made at the same conditions for 50 mm of PMMA and for 60 mm of breast (let's forget about spacers for a while). In both cases we have e.g. Mo/Rh, 30 kV, 100 mAs, so in both cases kerma at some specified point will be identical. G/c/s factors are the same for "typical breast simulated with 5.0 cm PMMA" and for "6.0 cm breast", thus the only will be in 'K':
a) typical breasts simulated with PMMA: in that case 'K' is kerma "at the upper surface of the PMMA";
b) clinical breast doses: 'K' is kerma "at the upper surface of the breast", closer to the source than in case (a)
Because of that difference, the 'clinical' dose will be slightly higher than the 'phantom' dose. Is there any good reason for that?