An Inertia Dyno uses drums that are a fixed weight. The DJ248 drums are not filled with fluid. The Dyno Jet software is written for the specific drum weight. Since each set of drums will vary a small percentage in weight, software for one machine is not accurate for anothers drums.
The principle for measuring HP on an ineria style unit is the acceleration rate of that fixed weight. That is basically the definition of HP. It is very repeatable from one machine to the next.
The Dyno Jet software does not care about what is turning the rollers. It doesn't care about tires, weight, gearing etc. You cannot mulitply HP with gearing, only torque and since the Dyno Jet measures HP, gearing has no effect on the calculations.
For turbo diesels, it is recommended you run in top gear. This makes the truck work harder, build more boost etc. In most cases, my Dyno Jet compares with properly run load cell units. There are always exceptions.
Tq on a dyno jet is calculated using the TQ= hpx5252/rpm formula.