I watched that last night and got a kick out of how hot under the collar Moore was.
It's very telling that all Gupta could come up with were two "facts" that boiled down to splitting hairs. WooHoo! The US out ranked Cuba in the WHO list!

Whether or not that fact was shown in the film is irrelevant to fact that it's nothing to brag about. And so what if the Cuban health care costs per person is $25 or $251 or any number in between? It's still an order of magnitude lower than the US costs, whether the US costs are $7000, $6000 or $6921.12
The whole Gupta report was very weak IMO but I guess he was under a lot of pressure to put out some kind of rebuttal to the film.