I wasn't even referring to the formulas. I was just thinking in terms of common sense. There seems to be a lot of "dyno'd" 400 hp engines out there running mid 13's at 102 mph. That just doesn't pass the straight face test. You kinda have to take magazine dyno numbers with a grain of salt and understand their intent and associated inherent bias.
I do enjoy the parts comparisons though. IMO, that's one of the great advantages of a dyno - minimizing variables, testing specific parts against each other, and maximizing the tune of a specific combo.