Extra hp out of my 340.

Why does everyone except RAMM think that drivetrain loss is a fixed percentage? Say I have a stock 318 that makes 150 HP . At say 22 percent loss I would lose 33 horsepower. Now if I build a mild 360, and because of budget, have to use the same drivetrain. We will say I internally balanced the the 360 so I even use the same converter. If my 360 makes 320 HP and I still have a 22 percent loss, now I would lose 70 horsepower from the same drivetrain! To me, that is just faulty thinking.
Engine all hooked in a car is different and has many variables to account for accessory wise, working condition and also slippage be it tire or trans etc.