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You have an interesting set of requirements here and, from what I understand, PI Web API is more suitable for you. The (only) reason for this is because it will allow you to write a rich client-side web application based on [insert your favorite technology here like angular or pure html5] that runs detached from your web server. This will also make easier for you to handle data flow, as the mobile device will be responsible for fetching and sending data directly to the PI Web API.
So, with this architecture in mind, let's check it against your original requirements:
1) It can be hosted on IIS and served to the client as a stand-alone app.
2) It's OS agnostic.
3) You can do authorization as you want.
4) A client-side js can easily handle this math.
5) You will get the right timestamp.
What do you think about this idea?
Thank you for your insight Rafael!
I don't like to play the spoilsport but believe we also should suggest existing products from OSIsoft's portfolio like PI Manual Logger Web as an option for a Web application allowing manual data entry. Asset Analytics may allow you to perform the required calculations and to create Event Frames. With the current AF version you also have a few options to control the timestamp of calculation results. Before starting off a voluminous development project, as you drafted it, I would be looking for the low hanging fruits.