Could be an optimistic dyno, but I believe the real culprit is that BMW understates the stock numbers. I've heard that it might be because of insurance rates in Europe. No one complains when they get more power than stated, for the other case just ask Mazda...
Either way the 30% gain the ITAC uses takes that into account, and was back-calculated from whp numbers using the 15% loss assumption.
Assuming 15% driveline loss, a 323 at 210whp is making 145% of the published stock power.
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