Well I would not expect the A6M2 to be faster than the 326 mph in that report but if there is compelling evidence then that would be interesting.
In the mean time and as a sanity check:
The Swedish J22 was also powered by an R-1830 (unlicensed copy!) that put out about the same power, and it did all of 357 mph. However, it was much smaller, with a wing area of 16 sqrm, span 10 m and length 7.8 m. If we compare that to the Zero, it had a wing area of 22.44 sqrm, span 12 m, and a length of 9.06 m.
Eyeballing the two, I would say that the J22 was as clean, if not cleaner aerodynamically than the Zero. So I would say it would be fair to compare them based on size and using the cube law, and if we scale up the J22 to a wing area of 22.44 just like the Zero has, this would result in the following speed:
V=357*(16/22.44)^(1/3)=318 mph
So with that in mind, the 326 mph in the US report seems quite reasonable to me.
I would not trust (wooden) eyeballing an aircraft profile for how aerodynamic it is. Looks can be quite deceiving.
The problem here is that the actual test of the captured and restored (wrecked) aircraft gave higher numbers than that report stated.
The Aleutian A6M2 came down in a bog with full flaps and gear down.
The initial contact wiped off both main gear and destroyed the flaps and bent the propeller.
The aircraft dug in the nose and flipped which destroyed the fin and canopy and broke the radio mast
and probably bent things up a bit with an airframe of such light construction.
Parts of the aircraft sat underwater for about a month.
The details of the repair are listed in various places.
When asked whether the aircraft was 100%, one of the pilots (I believe it was Eddie Sanders) commented that it was about 90%.
There were places such as the landing gear where the panels did not really meet flush when retracted.
The carburetor was apparently rebuilt incorrectly. It DID have a feature to compensate for negative G but this obviously did not work in the rebuild.
Even with all this that wasn't quite right, the aircraft was able to achieve over 330 MPH in testing and had fewer failures than some of the US fighters it was tested against.
On has to wonder that if a bent bird is doing over 330 MPH, what would an unbent bird do?
Another thing worth noting is that the Sakae 21 was better than Sakae 12 in only two areas.
It had higher power at very low altitude (low blower) and could maintain about the same HP up to around 20,000 Feet (high blower) instead of 15,000 Feet.
As for comparisons with the R-1830 in the J22, one has to know something about what version of R-1830 was installed.
The US had a tendency NOT to export versions with the most modern superchargers. At what altitude was the J22 reaching its maximum speed?