That's a pretty bold statement.
While the FAA and NTSB do not as a rule, evaluate or test the fuel quantity system in the fuel starved aircraft the same is not true for other national safety boards or aircraft regulatory agencies.
These foriegn agencies and boards have determined that fuel indication plays a large part in fuel related accidents.
In fact these agencies and boards have petitioned our FAA to issue guidance or an Airworthiness Directive on the fuel quantity systems that they found to be less than functional.
It is unfortunate - but in the aviation world we need to describe what a functional fuel gauge is.
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