Low speed torque and driveability ?

The fact is I’ve never see a 25% driveline loss.

The only way to KNOW what the drive train losses are is to do a coast down. That will tell you exactly what the loss is.

Claiming a standard 25% means that the numbers will always be higher than they should be.
Check out the formula in post #22. That formula is mentioned in every article on how to calculate rear wheel horsepower. I may have them crossed.