Big Valve X Heads on Low Comp 72 340

Yeah and they usually have zero accessories attached. electric water pumps and highly tuned carbs etc..
Gross dyno trim hp and we have our engines in a car would be net hp, but people tend to talk in gross dyno trim hp with older performance engines. Like my engine on the dyno would have about 400 hp and that's what I would say it has but it's probably 30-40 hp less as installed in my car. It really don't matter as long your comparing engines in similar state.