Yes in reality every 10hp should equal .1 but there is really too many factors in the 1/4 mile to decide how accurate it really is.
Torque is where you see your gains in the 1/4 for the most part.
Horsepower will help out those trap speeds, but for getting there quicker...
Torque all the way. Also, something else worth mentioning, every 10 Lbs. of unsprung weight (rotating mass) removed = 100 Lbs. dead weight.
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