I think the calculations are off here. The USDA lists average wheat yield across all types to be between 44 and 49 bu/acre from 2020/21-2023/24. https://www.ers.usda.gov/data-products/wheat-data/

Plus,the University of Nebraska mentions this regarding winter wheat:

A review of seedling rates vs. yield potential is helpful. On average, there are 22 seeds per head and 5 heads per plant, or 110 seeds per plant. With an average seed size of 15,000 seeds per pound or 900,000 seeds per bushel, a pound of average-sized seed with 80% germination and emergence has a yield potential of approximately 1.5 bushels per acre. Seeding 40 lb of seed with a weight of 15,000 seed per pound has a yield potential of 60 bushels per acre. https://cropwatch.unl.edu/2019/determining-seeding-rate-wint...