Hello corne
A simple rule of thumb is to use the strain of the outer fibres of the pipe, and use this for the thinning percentage of the pipe. However, usually the coil diameter is very much larger than the pipe diameter, and generally the amount of thinning can be ignored. If you use the 12-1/2% mill undertolerance, that should more than cover it. High strain is not really a problem. If you are worried about high strain, then PWHT should give you peace of mind. Many coils are made without regard to strain.
If you are worried about strain hardening, that should not be a problem either as once the coil is wound, it is not strained again beyond the yield point, and you will not lose much ductility.
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Sincerely,
Ray Delaforce
CADWorx & Analysis Solutions
Hexagon PPM