Thanks for posting your experience, I found it interesting as it's not something I have come across before in relation to quantifying how much power is lost through the 4 wheel drive system on 4 wheel drive off road vehicles.
So correctly me if I'm wrong, the dyno calculated 108 kw (138 HP) at the flywheel/engine and measured 88 kw at the wheels (118 HP) so hopefully I have calculated correctly that equates to 15% loss through the transmission etc.
No idea if that is a typical figure, but obviously 4 wheel drive does sap more power than 2 wheel drive, but just goes to show 20 HP lost through all those bevel gears at maximum power. I bet the axles and transfer box must get quite warm, as 20 HP equates to 14 kw, so that's like having 7 x 2kw electric heaters on the go
I'll get my coat...
Cheers