I never put a lot of stock in the manufacturers' claims, particularly Yamaha. When they first released the venerable V-Max, they proudly proclaimed "145 HP!" Well, when the mags dyno'd it, they came up with 115--30 less than Yam claimed but still more than any other stock bike.
The only place that HP and torque means anything is the rear tire contact patch.
Other factors affecting dyno #s can be humidity and air and fuel quality. High humidity lowers results, or, as Ivan succinctly said to me "Water doesn't burn."
Every model dyno is different, and even individual dynos of the same model are different.
We forget these stats they post are guidance, and different mags get different numbers--sometimes some odd ones, like Mag X will test out 6 or 8 more HP, but lose 2/10 in 0-60, or go over 11 secs in 1/4 mile while the other mag is under.
Plus, each individual bike is different. I sometimes wonder how well the FJR can run if EVERYTHING is perfectly prepared and balanced, but stock. You know, all coins are the same, but a mint MS-65 looks a helluva lot better than a mint MS-60.