Magazine Builds

mopowers said

I'd be curious to see if any of these magazine builds are run at the track to see if the mph confirms the engine dyno number.

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Some are but not many, don't get why a formula found on the web is considered more accurate than a dyno ?
Does anyone know how they came up with those formulas in the 1st place and wouldn't they had to use dyno to check the accuracy anyways ?