I\'ve seen three ways of doing conversion from bytes to megabytes:
Megabyte means 2^20 bytes. I know that technically that doesn't mesh with the SI units, and that some folks have come up with a new terminology to mean 2^20. None of that matters. Efforts to change the language to "clarify" things are doomed to failure.
Hard-drive manufacturers use it to mean 1,000,000 bytes, because that's what it means in SI so they figure technically they aren't lying (while actually they are). That falls under lies, damn lies, and marketing.