40%???? I think that's way to high. I've spent a lot of time around engine and chassis dyno's and never seen a 40% loss of power. If your putting out 240 Hp at the wheels the motor is more than likely pushing 300-325 max. Should be more like 20% loss. The transfer case and large tires won't make up an extra 20% loss. Granted automatics lose more than manuals but its a difference of say 7% -10%.
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