Here is an article in German that is quite clear and well written, so a Google translation should provide understandable results. It is not too scientific but also not too superficial in its description of what to look out for when measuring performance on the chassis dynamometer.
Here is the link to the article
https://www.auto-motor-und-sport.de/technik/die-technik-moderner-leistungspruefstaende/I noticed one sentence:
βThe terms wheel power and drag power always cause confusion: Many people see the measured wheel power and therefore believe that this is the power at the wheel, but this is wrong. Vehicle and test bench form a single unit: if you remove the car from the test bench, the losses and masses are also removed from the test bench. For this reason, the wheel power on the dyno is lower - therefore the drag power must be measured in order to add it upβ
If I understand correctly, the measurement is carried out by first accelerating and then measuring the force of the motor. But it is not only the friction losses in the drive train etc. that are involved, i.e. "in the car", but also the inertia of the rollers with their electromagnetic resistances etc. is also measured. As soon as the maximum power or the highest speed is reached, the clutch is disengaged and the friction is measured during coasting. This amount is added at the end to determine a plausible power value at the wheel. If I understand correctly, the 58 hp drag on the 4/4 is not the same as the effective power at the wheel on the road, which is higher?