You quote my post, then add a phrase in quotes that is not in my post. I didn't say "they are the same thing" I said 400 ft lbs accelerates the car with the same thrust at 10 rpm or 10 million rpm. Basically torque is the only measurable entity and hp is just a mathematical derivative that factors in rpm. I could come up with a new term called "sparkle unicorn power" based on the measurable torque value and then factors in a time value like the time it takes one of Jupiter's moons to orbit. One car may make more sparkle unicorn power but if it makes 400 foot pounds of torque it still accererates with the same force as the car that makes hardly any sparkle unicorn power.