Here is where roll on dynos are really a social event rather than a scientific one.
Final drive and wheel sizes have everthing to do with your hp reading. Even though in 4th you run on a 1:1 ratio for final drive, a shorter final drive with a 3.647 diff will read better hp figures than the same car with a taller 3.444 diff. A mini with 10inch wheels will run better figures than a mini with 13 inch wheels.
It's simple: Mechanical advantage. The crank has to spin less times for the final drive to turn 1 whole circle when you have a shorter diff. This means the crank is spinning at a slower rate for any given diff speed. It sort of works like your bicycle gear, the gear that you pedal on is bigger and spins slower than the gear on your rear wheel. This means you put in less and give more out.
Similar but different tyre size. THe bigger the tyre the more effort it takes for your engine to turn the wheels. Effectively bigger tyres changes your fianl drive ratio which in turn does the above.
Also bigger tyres have more surface area which means it eats up more horsepower on the dyno trying to overcome the friction. This is good in the wet when you are trying to fight for grip but not good if you are trying to take off as you would in a dyno situation.
Here is a random article from google about this exact thing:
http://www.turbomagazine.com/tech/0106t ... ize_power/
So YES Hanra is right, to get an accurate comparison of what one car is to another you need final drive ratio and tyre size added to the calculations. While we're at it, ambient temperature and humidity need to be factored into the equation. Engine Dyno is the way to go
Thanks for listenning
