I'm guessing another option is to substitute hops with approx. the same increase in alpha acids (in my case 19%) where practical. Unless there's some type of multiplier in the isomerization process. I'm not sure what that formula looks like.
Anyway, I think I'll take the advice of Mark Garetz and not stress it too much.
No, hops are what they are, selected for their contributions to the beer, and come in whatever %AA the harvest yielded that year. You adjust hop additions to get the same AAUs.
For example, a recipe calling for a bittering addition of 2 oz Magnum @13% AA Hop (AAU=2x13=26) needs to be adjusted for the 10% AA of the Magnum at hand. So 26 AAU/10 %AA = 1.3 oz of that Magnum needed.
I think I've seen altitude corrected utilization tables posted somewhere. IIRC the
Hops book has them too. You would use those, if the difference is significant.
If you feel the hop bittering in your beers are less than expected, just add more bittering and/or early addition hops. If flavor and aroma are lacking add more hops in the whirlpool or hopstand and dry hop additions, allow more time for them, more agitation, etc., or a combination of them.
I've been raising the IBUs in my recipes to get closer to what I want, in the finished beer. If Beersmith tells me 105 IBUs, and I know I'm only getting 80-85 from what I can taste, then so be it. I hear you about bittering not matching the expectation, such as in clone recipes.