I believe that the distances in Google Earth assume the earth is a
sphere with radius equal to the equatorial radius. (You should check
for yourself by constructing and loading simple kml polylines with
coordinates, e.g., 0,0 0,90 and 0,0 90,0.) So expect differences on the
order of 1 part in 300 in Google's distances compared to the geodesic
distance.
To add insult to injury, Google Earth treats the edges of a polygon
differently from a polyline. The documentation claims that the edges of
a polygon are lines of constant bearing. This is false; they appear to
be straight lines on a plate carree projection.
Finally, a challenge for Google Earth users: draw a polygon which
approximately outlines Antarctica.
ADDENDUM
Here's the data I get asking Google Earth Pro (version 7.1.2.2041) to
compute the distances along simple (hand generated) polylines. The 90
segment data breaks the 90-degree arc into 1-degree segments. Distances
are in meters.
0,0 to 90,0 (quarter meridian)
WGS84 geodesic 10001966
GE 1 segment 10001959
GE 90 segments 10001839
0,0 to 0,90 (quarter equator)
WGS84 geodesic 10018754
GE 1 segment 10018754
GE 90 segments 10018627
Clearly this data is inconsistent with a spherical model of the earth
(meridian lengths are shorter that equatorial ones). However the
discrepancy between the 1 segment and 90 segment results is
unforgivable. Even though Google Earth is a very useful tool, you
cannot rely on it for any accurate measurements. I understand that
Google is at the mercy of the data providers for the imagery and height
information. However, this is a completely different issue -- Google
Earth just doesn't have a consistent geometrical model of the reference
ellipsoid.
This problem was reported to Google via the "earth private beta" mailing
list (which is monitored by some members of the Google Earth team) on
2011-07-05.