Not Ranked
Terry your quite right about the "new" BHP method that has been used since, the late 60's early 70's I believe, "Brake Horse Power" vs "Net" horse power. It certainly DOES reflect "standard" options such as A/C, power steering, engine "accessories", through the muffler, etc. Autos with fewer "options" would rate higher in the same test.
I'm NOT sure if the BHP actually includes "drive train" loss through the trans and rear gears. IF through the trans and rear gear certain "options" would impact the final BHP number. Auto vs Stick, low gear vs high gear ratio, locker vs open diff, etc.
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