Honda's claim would have been crankshaft power?
Most sources I've read reckon a 10 to 12% loss from crank to rear wheel, which sounds reasonable depending on how you view the efficiency of the final drive chain.
A rolling road dyno obviously measures rear wheel torque. To my knowledge it is then at the discretion of whoever is in charge of the dyno computer to "factor in" the losses retrospectively (so to speak) to express crankshaft power.
So, if I'm right, we should have been expecting high 30's hp rear wheel power? 39hp ish? Which we haven't got, so yes, honda's claim does look dodgy! Very dodgy!
Actual traction of tyre is something to consider and I don't know how they go on with that as a factor?