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I believe you are not referring to “Ground speed” acceleration, because with that, you are always allowed to do 2, 4, 8, 16X. It is “Sim speed” acceleration that runs in fractional numbers.
The limit in “Sim speed” acceleration (Ctrl+T) is because X-Plane needs to maintain full flight model accuracy during acceleration. The hardware is capable to squeeze in only up to 1.6 times (your example) the computation necessary to keep up with real time sim. Just like the framerate, the X factor can vary widely depends on the sim setup and environment. For instance, the default C172 flying over desert can afford much higher Sim acceleration factor vs. a payware jetliner circling over New York City. You can verify that while X-Plane is providing you the 1.6X Sim acceleration, it’s probably running at about 30+ FPS.
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