You are right a 4 wheel dyno is not need. But with that said it should give you a lower #as there is a good deal more drive train loss. It will give you a better Idea on what power there is to use off road.
As for the gears idea. You are both right.... On the dyno the person running it can input what the gear ratio your dynoing in and it should get you the same power reading, or close any how. With it say in 4wheel low If you look at the raw output with out any gearing correction on the dyno program it should give you a very high TQ rating. But with that said it might not work that well unless it is on a loading dyno. A Dynojet you might not be able to rev the motor fast enough to work right.
This is how I under stand it. I might be wrong on it.
-------------------- 1997 Montero LS with a motor swap a 1990 V6 12valve ported heads I run stock tire size for Daily use, off road have 33x12.5 working on going trubo.
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