Historically, all handicaps systems have used different handicap allowances for different formats of play as a way of ensuring equitable outcomes in competitions. In developing the WHS™, a significant amount of score analysis and statistical modelling identified that different allowances for singles Stroke Play and Match Play were required, something that is borne out by experience in jurisdictions where averaging systems (and ‘best of 8 specifically) have been in place (e.g. Australia).
The 95% stroke allowance has no impact on handicap calculations as it is used purely to achieve equity in a competition for the allocation of prizes. The Playing Handicap™ only impacts the net score result: it is the Course Handicap™ and Adjusted Gross Score that impact the final handicap calculation.
Please refer to the information in the WHS Player Reference Guide, page 9, for further information HERE
Please also refer to the Appendix C, Page 92 for the Rules of Handicapping for further information HERE