I've never seen an auto company that rated at the rear wheels. As everyone has said all cars are rated at the flywheel.
For example, here's a blog entry for the Corvette ZR-1. It's rated at 638 hp at the flywheel and the dyno measured 535 rwhp. That's a 16% drive train loss. Pretty much what you'd expect.
Corvette ZR1 dyno'd at 535 rwhp
Not to be confused with net hp vs. gross hp. Prior to '72 most auto manufacturers used gross hp ratings, that is a test engine running on a stand with no losses at all. Totally unrealistic. Today's ratings are net hp, so an engine measured with everything, except drivetrain loss. It's much more accurate.
For example, a 1971 Corvette with a 454 big block was rated at 365 hp. That sounds impressive doesn't it!
The 1972 Corvette basically the same engine, rated with the now common SAE net standard was 270 hp. I'm guessing with a 15% drive train loss it would have dynoed in at 230 rwhp.
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2006 Mustang GT, Automatic
93 Bama Chips Tune/3.73 gears/Steed CAI
NOS Single Port Wet Nitrous Kit (75 shot)
Steeda LCA/Eibach Sway Bars/Spohn Panhard Bar/Steeda Panhard Bar Brace
FRPP "Stinger" Axle Back Exhaust/BBK Shorty Headers
19 lbs OZ racing wheels w/ 255/45R18 tires
Daily Driver: 2009 Pontiac G8 GT