Torque through driveline losses

the percentage conversion is wrong. for example - manual trans, say 20%, so 530 at tires becomes 662, so the drivetrain sucks 132. but a say 300 chassis +20% becomes 375, drivetrain only sucks 75? of course the higher the rpm the more the drive sucks, but for a manual trans, and depending on the rear etc. , I say a straight number of 90-110 depending on variables