A little bench racing

>It seems to me that if;
your 440 (231/237/110 cam) is going 106@3600pounds,
on 3.73s with a 3000stall, shifting at 6000 and
my 368(223/230/110 cam) is going 106@3650pounds,
on 3.55s with a clutch and shifting at 7000
Something
is not
computing.......
FWIW the car has 3.23 gears not 3.73 not sure if that changes the computation.