Even your total did not count Iowa correctly.
More importantly: on 2/5, when before most vote I believe that with wins in Hawaii, Florida, and Maine, that Giuliani will be ahead of Romney.
BTW, using the numbers I have
ROM 65
MCC 41
HUC 28
THO 10
PAU 08
GIU 03
You can’t count Iowa “correctly”, because the straw poll had nothing to do with the choice of delegates. The delegates were separately chosen, and Huckabee didn’t even contest them.
Further, the delegates are officially “uncommitted”, to meet the rules of the Republican party. Technically so are the ones from Nevada. It’s guessed who they support, but if a candidate has dropped out by the time the Iowa delegates meet to make a formal delegation commitment, that candidate might not end up with any delegates.