This has gotten WAY over complicated.
The attachment is the official Lionel position on transformer current capacities. Those values do not change with the setting of the throttle.
Circuit breakers respond to current flow in amperes. They don't know anything about watts. The rated wattage is the maximum drawn at full voltage and full current.
So, according to Lionel, a ZW will deliver 12 amps for at least 4 hours without tripping its breaker. It doesn't matter if it is 12 amps at 20 volts or 12 amps at 6 volts.