There is something else going on there, in the past with the older version there was around 10% difference between dyna pack dynos and other drive on chassis dynos due to no correction for wheel slippage, but the newer versions seem to be pretty much the same as most mainlines.
Your talking about a 24% difference which sounds to me like something else is wrong. Also 162 would be just under what would be expected from a standard auto R34 (don't know what car his is) or is about right for a stock untouched R33. so what mods is he running, has his car been tuned? is it running more boost? was it running the same boost in Willals dyno?