Regarding meats can you explain the difference between a meat cut, when searched comes up "boiled" also has the same ESHA number as the "raw". Are they the same data? Or does ESHA apply a calculation?

The nutrients are the same, the difference is the yield. If you choose a "Yield - Raw" item and in the Yields/Measures tab that ingredient shows a 40% loss in cooking, then enter in 100g of the item, only 60g will be used in the recipe (40% would be lost in cooking)