Not sure if this is Asus or Merlin, but probably Asus.
In the QoS GUI, the Upload Bandwidth and Download Bandwidth boxes are labeled with Mb/s (megabits per second) labels.
If you enter 50 in those boxes qos_ibw=51200 and qos_obw=51200.
50 Mb/s generally means 50000 kb/s. I don't think there's an ISP anywhere in the world that is deflating their speed numbers by using Mibits in place of Mbits. For example, you're Comcast and your DOCSIS system supports a maximum theoretical transfer speed of 100,000,000 bits per second. Do you market that as 95 Mb/s or 100 Mb/s? As far as I know it's universally marketed as 100 Mb/s, but if I enter 100 here QoS is going to act like my speed is 104,857,600 bits per second (or 102,400,000 b/s, it's not clear). That might explain why people generally are having to enter speeds 5% below their tested speed (e.g., 95 in this case), because it's converted internally into 99,614,720 bits per second.
In the QoS GUI, the Upload Bandwidth and Download Bandwidth boxes are labeled with Mb/s (megabits per second) labels.

If you enter 50 in those boxes qos_ibw=51200 and qos_obw=51200.
50 Mb/s generally means 50000 kb/s. I don't think there's an ISP anywhere in the world that is deflating their speed numbers by using Mibits in place of Mbits. For example, you're Comcast and your DOCSIS system supports a maximum theoretical transfer speed of 100,000,000 bits per second. Do you market that as 95 Mb/s or 100 Mb/s? As far as I know it's universally marketed as 100 Mb/s, but if I enter 100 here QoS is going to act like my speed is 104,857,600 bits per second (or 102,400,000 b/s, it's not clear). That might explain why people generally are having to enter speeds 5% below their tested speed (e.g., 95 in this case), because it's converted internally into 99,614,720 bits per second.