The target of this study is a comparative analysis of absorption and its cross-section in fabricated MIM samples and FDTD simulations. It involved extensive metasurface parameter sweepsincluding disk diameter , period , insulator thickness -and optimisation of the final design that was subsequently fabricated. Such analysis also revealed the effect of scattering on the thermal radiation emission behavior of such metasurfaces. According the Kirchhoff's law of thermal radiation, emittance is related to the absorbance = but not to the scattered portion of energy . Therefore, by increasing the absorption cross-section compared to the scattering one, the radiation emissivity would be also expected to increase. This conjecture is put to the test by way of numerical analysis and experimental verification, whereby we show interplay of the scattering and absorbance contributions in optical response of a MIM metasurface and the way to maximise absorbance towards a true perfect absorber with → 1 (or = = 100%).