If you want to try to realize WHY it is a percentage rather than a fixed number you have to think about viscosity of liquids.
There is the oil in the engine bearings, the transmission oil and if ATX a torque converter.

If you picture stirring a pot of honey slowly you have a fixed amount of effort required. Now increase the speed that you stir it and your drag will go up making it harder and harder to stir the faster you go.
A car driving on the road below 55-60mph experiences little power loss through wind resistance. Going up to just 75mph requires significantly more power with the losses going up exponentially until you reach a maximum speed. The viscosity of the liquid determines the losses.
In the atx the torque converter is basically two fans suspended in liquid that oppose each other. when the first fan turns it forces the liquid towards the other fan, causing it to move. At slow rpm the fan pushes the liquid but the liquid "slips" around the blades...slippage.
This is the nature of the %loss from power.

warmonger


Former owner of '99 CSVT - Silver #222/2760 356/334 wHP/TQ at 10psi on pump gas! See My Mods '05 Volvo S40 Turbo 5 AWD with 6spd, Passion Red '06 Mazda5 Touring, 5spd,MTX, Black