The value of 71.6 steps/mm is only 0.02% lower than the value you calculated, so not significant. Your cube is about 3% too large. There are a few likely reasons:
1. External perimeters tend to come out a bit too big (and internal perimeters too small), because the plastic does not form a nice rectangular cross-section, but bulges at the sides. This will increase the size of a test cube by a constant
amount. Over-extruding will make it worse.
2. The extruded plastic shrinks after cooling, by a
factor depending on the plastic and the temperature change.
Try printing a 20mm cube to see how much larger that one is, and hence calculate the contributions of effects (1) and (2).
You can compensate for (2) by reducing the configured steps/mm.
Large delta printer [miscsolutions.wordpress.com], E3D tool changer, Robotdigg SCARA printer, Crane Quad and Ormerod
Disclosure: I design Duet electronics and work on RepRapFirmware, [duet3d.com].