I expect that the rules assume a dry plane, but compensate for the fuel to be added. A 40 size plane usually weighs 40 ounces or so, and uses 4 ounces of fuel. 128ounces of fuel (1 gallon) weighs about 8 lb. so 1 ounce weight per fluid ounce is close. The result is that there would be about 3 extra pounds of pull test at most compared to a 30 pound basic pull, hardly likely to destroy a well built model! I never have heard of a contest being lost because of the pull test, unless the bellcrank exited the wingtip (seen that, been there, not pretty) and this was with the old pull test rules and an ill tempered pilot who jerked on his model because we insisted on following AMA rules. A well built model should easily withstand the pull test with margin to spare, it isn't that hard to do the structure, nor does it add significant weight.
I hardly think the pull test will decide a contest. EVER! I just see this as a non-issue in reality.
Sorry!