No, he does "sort of" get it, but he is playing with ur words.
The wheel figure, whilst "consistent" under the exact same circumstances, gear, tyres, etc etc etc is not necessarily "accurate" in the power that it sees.
The wheel figure is the basis of the flywheel calculation/guess so if it is totally flawed, then unless ur clever calc/guess takes care of that inaccuracy, then ur flywheel figure will be inaccurate too.
When AVA says I have 195 at the wheels in my RST and nobles says 175 at the wheels. Both are just telling u the effort that the retarder needs to put in to control the rpm.
That will mean it requires less effort if the rollers are rotating faster (smaller dia. rollers, or higher gear used etc).
The calculation back to flywheel power is a guess/estimate. AVA *might* give u a guess at the flywheel fig, if u push them but they will tell u it is a guess (a rather educated one, if u know ur cars and ur rollers and regularly use big power, new, reliable N/A cars to bench mark) other people allow the software to guess for them.
In my case, I saw both rollers give different wheel figures (due to roller speed) however the estimates at flywheel were remarkably close.
Cheers
RW