HP at the wheel means on the dyno at the wheel! HP in general is rated at the crankshaft, IE as it comes out of the motor. HP at the wheel is more aplicable because it's the power you put to the ground to move the car. At the crank, you aren't going to see the losses cause by the rest of the drivetrain, ie trans and drive shafts/axles. I know the difference between TQ and HP but wouldn't be able to explain it well!
-Andy
