From 19 to 27 to 40 seat losses, these predictions are all over the shop. My view is that you cannot defy the logic of the first preference votes, especially a party which is so transfer-averse as
FF.
If
FF get less than 25% of first preferences, they will get less than 25% of the seats i.e. a loss of at least 30 seats.
Nothing I've read on this thread has challenged that logic and no amount of constituency magic can change it.
FF's vote share in the locals did get an extra couple of points because of their candidates but that is the size of it. But that doesn't change the reality that their share of Dail seats will not exceed their actual share of the vote at the next general election.