I have brought this up before in reference to dyno numbers. See the linked article. This is a common story from our local dynos too. BMWs with 400hp on a Mustang and 460hp on a dynojet or dynapack the next day. Keep this in mind when comparing numbers.
http://www.autoblog.com/2008/03/13/nissan-gt-r-meets-the-dyno-997-porsche-turbo-and-e92-bmw-m3/
My dyno numbers are from a Mustang dyno however the in two wheel mode and at the lower end of the Hp spectrum the delta is not as significant. I might have 100whp instead of 97whp.