The energy the motor makes is in many forms. Heat is one that cannot be used unless its kept in the combustion chamber as pressure (or used to drive a turbo) Iron is superior to aluminum in this trait. If the mags chose to measure everything about the motor (ie. coolant temperature, radiator efficiency, temperature rise of the dyno cell), etc) they would see the sum of all energies produced. if a motor is giving off more heat from the same amount of fuel burned, it is using less to turn the crank.