You can't disagree!

Just kidding.
Without knowing what load the user is placing on the motor, numbers are meaningless. Nor did I say the
max current will be 55A. I derived the voltage by the kv and max rated rpm. Then, I derived the current by the power rating and the calculated voltage. This was just to meet the rpm and power limits.
With the proper load, the current could very well be 55A @ 27v @ 60,000 rpm. You even said so yourself; "Running current with rated load should be around 40-
55Amps.".
I then went on to state that the max current will be at least twice the 55A, which is 110A, which is the max rated current that you pointed out. I also stated the normal running current will be far less. Both these max and running currents will probably not be at 60,000 rpm and 27v... I guess I forgot to make that distinction. My bad.