It depends upon how you interpret that. Sunder armor is always 301 innate threat. If you're in battle stance that means 301*0.8 threat for each sunder, if you are in defensive then that means 301*1.3, defensive and with defiance it's 301*1.495.
301 innate threat is back calculated through all of the modifiers versus the initial numbers. So much like you had to divide your results on the devastate test by 1.495 those numbers were divided just the same. You could inherently just multiply those numbers by the threat modifiers and come up with what their "real threat at application" is.