the only number that matters is wheel...
that's what we use in the States, because even dyno mfgs will tell you anything else is bogus...
only 1 dyno I know of actually measures losses, a MAHA
and the RS4 runs I've seen run 310-320 wheel with 100-110 in losses
that's 410+ HP
anybody who tells you an RS4 makes 370 at the crank is either misleading you for unknown reasons, or does not know of what they speak, ie, misinformed...or both...
the fact that a car with a >50% lb/HP deficiet, is as fast as the other car, defies all logic that it makes 370 crank, or 270 wheel minus losses
that would make the actual delivered wheel lb/HP ratio's:
M3 3550/378 ~ 9.4 lb/HP
RS4 3980/270 ~ 14.7
a 56% difference, the M3 should be 25% faster
yet, Ring, 7:58 vs 8:05
1/4 mile even, sometimes RS4, sometimes M3...
definitely not 25%, ie, RS4 13, M3 9.75, lol
actual dyno, RS4, exhaust & K&N, no HP gain, no tune, 20k miles, never cleaned
wheel 320
losses 104 (actually measured, not guessed or derived via divine intervention)
crank 424 (rated is 414)
this is what a dyno sheet should look like, all data is present, all amb conditions noted, no mystery
note, only run to 7300, there were a few more ponies available