Estimated values of the losses per endgame(-like) mistakes. The same local shape is counted only once per player. This allows an estimate of minimal rank improvement if the players avoid all their endgame(-like) mistakes.
Total:
Black = 237 points
White = 140 points
I do not have an explanation yet why the Black - White difference is much greater than the game score.
Judging from only this one game and using the relation 14 points = 1 rank, the players could improve this many ranks by studying endgame and reading:
Black = 17 ranks
White = 10 ranks
It is possible that the KGS ranks of these players relate to, e.g., real world 20 kyu and 13 kyu. The rank improvements would then make them ca. 3 kyu. Although this is pretty much possible, we have to recall that other games of these players could be fighting games with less relevance of the endgame (but still relevance of their reading skills). Therefore, the rough estimate of the minimal rank improvements due to the one game would be an upper bound for the rank improvement in all their games.
(;CA[UTF-8]AP[GOWrite:2.3.48]FF[4]ST[2]GM[1]SZ[19]TM[1200]C[Estimated values of the losses per endgame(-like) mistakes. The same local shape is counted only once per player. This allows an estimate of minimal rank improvement if the players avoid all their endgame(-like) mistakes.
Total:
Black = 237 points
White = 140 points]GN[ ]DT[2014-11-26]PB[kukub]BR[7k]PM[2]PC[The KGS Go Server at http://www.gokgs.com/]PW[hayamaru]RE[W+43.50]WR[6k]KM[6.50]RU[Japanese]FG[259:]OT[5x30 byo-yomi]
;BL[1197.854]B[pd]
;W[cp]WL[1194.86]
;BL[1194.811]B[pp]
;W[dc]WL[1188.31]
;BL[1193.711]B[pj]
;W[qn]C[7]WL[1180.242]
;BL[1191.267]B[qo]
;W[pn]WL[1177.749]
;B[ql]C[4]BL[1188.326]
;W[nn]C[2]WL[1173.857]
;BL[1184.402]B[nq]
;W[ep]C[7
not defending unsettled group,
counted only once]WL[1168.813]
;B[qf]C[7
not attacking unsettled group,
counted only once]BL[1181.429]
;W[jp]WL[1153.392]
;BL[1174.855]B[lo]
;W[lq]WL[1140.011]
;B[gp]C[3
The aspect of not attacking the unsettled group is not counted.]BL[1163.266]
;W[mp]WL[1135.151]
;BL[1161.148]B[mo]
;W[no]WL[1129.515]
;BL[1159.966]B[np]
;W[lm]WL[1106.336]
;B[lp]C[2
L3+M2 combination is eliminated]BL[1151.304]
;W[mq]WL[1089.349]
;BL[1149.825]B[kq]
;W[kr]WL[1083.794]
;BL[1145.139]B[kp]
;W[lr]WL[1042.742]
;BL[1142.676]B[jq]
;W[jr]WL[1039.108]
;BL[1138.83]B[iq]
;W[nr]WL[1036.234]
;B[or]C[4
overlooks W@Q2]BL[1133.438]
;W[ms]C[4
overlooks Q2]WL[1033.337]
;BL[1125.958]B[mn]
;W[mm]WL[1027.04]
;BL[1124.334]B[nm]
;W[pl]WL[1009.183]
;BL[1109.759]B[om]
;W[po]WL[996.932]
;BL[1097.32]B[qp]
;W[pm]WL[988.163]
;B[ml]C[7
The situation has chaned significantly, so now not attacking the unsettled W group properly is count once again.]BL[1086.879]
;W[pk]C[7
P9 threatens O8]WL[973.323]
;BL[1076.991]B[ll]
;W[nl]WL[967.986]
;BL[1073.286]B[km]
;W[dm]C[3
since W's bad defense Q9 has already been counted,
not defending the unstable group is now not counted again]WL[951.162]
;B[ol]C[3]BL[1065.67]
;W[nk]C[3]WL[946.976]
;BL[1058.218]B[ok]
;W[oj]WL[942.957]
;BL[1056.497]B[ln]
;W[mm]WL[928.581]
;BL[1052.951]B[lm]
;W[qj]C[Q11 has about the same value but leads to a very different game.]WL[916.517]
;BL[1048.541]B[pi]
;W[qi]WL[902.772]
;BL[1036.373]B[qh]
;W[rk]WL[867.909]
;BL[1032.164]B[os]
;W[ns]WL[864.701]
;B[rn]C[2
Helps W to create a reduction since B should tenuki after W's reply.]BL[1023.873]
;W[rm]WL[861.262]
;B[sn]C[13
Q12 is correct]BL[996.637]
;W[sm]WL[850.321]
;B[on]C[32
Since now B needs to reinforce the corner group, B's center loss amounts to 32.]BL[991.242]
;W[oo]WL[846.979]
;BL[987.375]B[qm]
;W[mm]WL[843.801]
;BL[977.377]B[rl]
;W[jd]WL[817.724]
;B[sl]C[6
premature endgame, an ordinary opening move would be correct]BL[959.586]
;W[qk]C[6
premature endgame, an ordinary opening move would be correct]WL[812.642]
;BL[930.35]B[ce]
;W[ee]WL[774.277]
;B[fm]C[7
limited development potential, not defending unsettled group]BL[922.995]
;W[nc]WL[755.302]
;BL[910.74]B[oc]
;W[ph]C[10
O16 is like an ordinary opening move worth ca. 14, but W makes only ca. 4.
Counted only once.]WL[752.339]
;B[pg]C[10
N17 is correct, counted only once]BL[902.263]
;W[oh]WL[749.684]
;BL[895.397]B[og]
;W[rh]WL[741.325]
;B[qg]C[3]BL[885.955]
;W[nd]WL[738.754]
;BL[873.43]B[dq]
;W[dp]WL[726.447]
;B[eq]C[8
locally, F2 is correct]BL[871.775]
;W[fq]WL[719.853]
;BL[866.513]B[fp]
;W[cq]WL[705.238]
;BL[861.272]B[fr]
;W[dh]C[7
not attacking the unsettled group because neither direction is blocked]WL[684.059]
;BL[857.328]B[bh]
;W[cj]C[7
not attacking the unsettled group, must be counted again because W is losing more and more points on the left side, i.e., the shape has changed significantly]WL[673.426]
;BL[854.857]B[bc]
;W[bg]WL[653.911]
;B[bf]C[3
C13]BL[844.298]
;W[cg]WL[644.294]
;BL[842.298]B[cb]
;W[bi]C[7
O18, then D18.
The double sente O18 is worth 4 and counted only once for W now.]WL[635.548]
;B[db]C[7
4 of the points amount to the double sente P18 and are counted only once for Black now.]BL[834.987]
;W[fc]WL[606.977]
;B[nh]C[3]BL[823.86]
;W[oi]C[3]WL[603.351]
;BL[805.57]B[fj]
;W[eb]WL[589.8]
;B[cf]C[6]BL[797.209]
;W[df]C[6]WL[585.896]
;B[ij]C[7
one of the many moves ignoring the double sente, which is not counted again; not optimal boundary shifting]BL[786.949]
;W[jg]C[7
one of the many moves ignoring the double sente, which is not counted again; not optimal boundary shifting]WL[522.105]
;BL[776.065]B[cr]
;W[qc]C[1
This value is an understatement because the double sente has been counted earlier and other moves elsewhere are counted later.]WL[481.299]
;B[qd]C[8
P18 kills.]BL[769.483]
;W[ob]WL[478.217]
;BL[766.951]B[pc]
;W[pb]WL[475.26]
;BL[759.62]B[qb]
;W[jj]C[7
suboptimal boundary settling, counted only once]WL[452.925]
;B[jk]C[7
suboptimal boundary settling, counted only once]BL[755.944]
;W[ii]WL[445.392]
;BL[744.45]B[ji]
;W[kj]WL[442.515]
;BL[743.079]B[hi]
;W[ih]WL[439.695]
;BL[739.027]B[hh]
;W[hg]WL[427.626]
;B[kk]C[3
Another 7 points are not counted again now.]BL[720.319]
;W[hj]WL[416.014]
;BL[717.82]B[ik]
;W[gi]WL[396.511]
;BL[715.108]B[gj]
;W[gh]WL[393.647]
;BL[713.556]B[hk]
;W[ki]C[7
too small move, instead P4 is counted now for W only once]WL[384.686]
;B[bq]C[15
B2]BL[705.176]
;W[bp]C[15
B2]WL[381.69]
;B[br]C[1
A2 is better because a ko option is created]BL[703.156]
;W[en]WL[378.892]
;BL[693.576]B[dk]
;W[ck]WL[373.974]
;BL[692.117]B[dl]
;W[cl]WL[371.537]
;BL[691.142]B[em]
;W[dn]WL[358.679]
;B[ld]C[3
1 point for the lost stone, 2 points for S17 before W plays S18]BL[663.523]
;W[me]WL[336.401]
;B[jc]C[4
1 point for the lost stone, 3 points for not reduced points if N13
Note that P4 is counted for Black only later.]BL[657.052]
;W[ic]C[4
1 point for the filled territory intersection, 3 points for not gaining points in the UR quarter]WL[306.0]
;BL[652.531]B[kd]
;W[id]WL[301.858]
;B[kf]C[3
1 for the new lost stone, 2 for additional locally not reduced points not counted earlier]BL[645.52]
;W[mg]WL[294.964]
;B[mc]C[4
now W gains more points along the U edge]BL[629.794]
;W[mb]WL[234.32]
;B[md]C[3
further increases W territory]BL[622.254]
;W[nf]WL[226.324]
;B[jb]C[1
understatement of pretending to not count already counted points again]BL[619.254]
;W[lb]C[1
as before]WL[212.694]
;BL[602.711]B[ng]
;W[mh]WL[195.413]
;BL[573.437]B[dd]
;W[ed]WL[189.804]
;B[de]C[4
A13 is locally better]BL[571.386]
;W[af]WL[167.295]
;BL[561.47]B[ae]
;W[ag]WL[162.553]
;B[bd]C[4
C17]BL[552.672]
;W[fn]WL[153.445]
;BL[550.008]B[gn]
;W[gm]WL[142.444]
;B[go]C[9
E10]BL[513.449]
;W[fl]WL[135.178]
;B[el]C[6
not counting the earlier 9 points there again]BL[511.677]
;W[ek]WL[132.701]
;BL[493.354]B[gl]
;W[dj]WL[128.28]
;BL[492.148]B[hm]
;W[rg]WL[117.965]
;BL[482.527]B[rf]
;W[ir]C[9
S18 sente, then H2 is better (except that P4 was counted earlier)]WL[83.945]
;B[hr]C[5
T13 and S17 minus 2 earlier counted points there, and A4 and exchange W H2 for B G3]BL[476.611]
;W[qa]C[2
S18 lets B lose also T17 and S15]WL[69.476]
;B[rc]C[2
S18]BL[473.846]
;W[ni]C[understatement assuming everything else to have already been counted]WL[24.822]
;BL[470.511]B[sg]
;W[si]WL[20.085]
;B[lj]C[2
now counting P4 for Black only once]BL[466.203]
;W[li]WL[16.519]
;BL[464.717]B[mj]
;W[mi]C[1
N9 counting only once]WL[11.921]
;BL[452.547]B[ap]
;W[ao]WL[8.589]
;BL[451.524]B[aq]
;W[bn]WL[4.831]
;B[nm]C[5
S19]BL[437.83]
;W[om]WL[1.334]
;BL[434.053]B[oe]
;W[ne]WL[30.0]OW[5]
;BL[426.851]B[ra]
;W[pa]WL[30.0]OW[5]
;B[kb]C[4
the stone and counting F11]BL[409.672]
;C[4]W[ib]WL[30.0]OW[5]
;BL[400.615]B[lf]
;W[mf]WL[30.0]OW[5]
;BL[372.852]B[of]
;W[fi]WL[30.0]OW[5]
;BL[367.182]B[fm]
;W[em]WL[30.0]OW[5]
;BL[358.526]B[fk]
;W[el]WL[30.0]OW[5]
;B[sf]C[2
counting C17]BL[341.038]
;W[sk]WL[30.0]OW[5]
;BL[334.032]B[sh]
;W[ri]WL[30.0]OW[5]
;BL[330.14]B[op]
;C[3
G11 for W]W[ej]WL[30.0]OW[5]
;B[gk]C[3
G11]BL[327.956]
;W[hi]WL[30.0]OW[5]
;BL[317.917]B[cc]
;W[ec]WL[30.0]OW[5]
;BL[315.511]B[ea]
;W[fa]WL[30.0]OW[5]
;BL[311.736]B[da]
;W[fo]WL[30.0]OW[5]
;BL[278.53]B[mk]
;W[hs]WL[30.0]OW[5]
;B[gr]C[1
G1]BL[268.667]
;W[gs]WL[30.0]OW[5]
;BL[251.505]B[fs]
;W[is]WL[30.0]OW[5]
;BL[223.013]B[gm]
;W[mm]WL[30.0]OW[5]
;B[gb]C[1
F18 saves 1 threat to win the ko]BL[214.038]
;W[fb]WL[30.0]OW[5]
;BL[210.432]B[nm]
;C[ko not counted again for W]W[nj]WL[30.0]OW[5]
;BL[203.964]B[mm]
;W[tt]WL[30.0]OW[5]
;TW[ah:ch][ai][aj:bl][am:cm][an][bo:eo][ci:ei][cn][dg:gg][dk:dl][ef:lf][eh:fh][fd:hd][fe:le][ga:oa][gb:hc][hh][ig][jb:kb][jc:mc][jh:lh][ji][js:ls][kd:md][kg:lg][mr][nb][ok:ol][on][pi:pj][rj:sj]BL[203.963]B[tt]TB[aa:ca][ab:bb][ac:ad][ar][as:es][be][cd][dr:er][fq:hq][hl:kl][hn:ko][hp:jp][im:jm][lk][oq:sq][pe:se][pf][pr:ss][qc][rb:sb][rd:sd][rm:sm][ro:sp][sa][sc]
)