ICM Concept Check 12/180 turbo FT Steal

[bata2]

Bringing in a hand from $12/180 turbo final table, in order to do some ICM calculations with you:

PokerStars Tournament $11+$1 Holdem No Limit - Level XIX (4000/8000)
Seat 2: bata2 (32198 in chips)
Seat 4: BB (71931 in chips)
Seat 6: BTN (141167 in chips)
Seat 8: CO (24704 in chips)
All players post the ante 800
bata2: posts small blind 4000
BB: posts big blind 8000

Dealt to bata2: T[img]/images/graemlins/heart.gif[/img] 8[img]/images/graemlins/club.gif[/img]
CO: folds
BTN: folds
bata2: raises 23398 to 31398 and is all-in


This is the initial hand in question. Something that intuitively seems to me like an unexploitable SB push. So lets see some ICM calculations. In order to keep the post as simple as needed i will post condensed results.