The experimental results are often completely or slightly different from the theoretical results. As everyone knows the theoretical results are based on mathematical models based on assumptions. Good deal or bad agreement between theoretical and experimental results is linked precisely to the appropriateness of these assumptions. The numerical techniques of resolution of mathematical equations used in the theoretical models may in some cases generate the difference between the theoretical and experimental results.
For the particular case of heat tranfer problems, in addition to the assumtions used that can generate the difference between the theoretical and experimental results, the expressions of heat transfer coefficients which are sometimes derived empirically can generate the difference between experimental and theoretical results. Adiabatic condition used as boundary condition in some cases, often does not reflect the physical reality.
As for experimentation, the results are obtained more directly unlike theoretical analysis that requires manipulation of data and figures "mathematical models"
Typically theoretical experimental results should deviate, for more than one reason. First, the experimental process is irreversible one, energy change will involve heat + work. Secondly, energy loss will leak away.
First of all we assume that viscosity and conductivity are constant and this is wrong because they are functions of temperature. On the other hand we have nonlinear part in energy Eq. that is difficult to solve it. Also we have to have velocity profile that is not absolute.