Qtr mile or ENGINE dyno results

does the ratio of the tranny and 3rd member doesn't count for comparisons?

Doesn't matter if it has a 2.92 or a 3.7 rear ratio..the car will still MPH similar - or near enough - as long as its not red lining across the line...

That is why you use MPH for tuning engine HP.

ET will vary wildly depending on gearing.