Not meaning to make a party of me and DevilGTx against everybody else here
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but I have to agree with him on this one too. HP is not the main thing to judge a vehicle by, if taken
individually. There are way too many aspects that influence a vehicle top speed, acceleration, cornering, etc. such as aerodynamics of the vehicle, weight, torque, balance, aspect ratio... One important thing that should be mentioned when talking about horsepower is the power to weight ratio of the vehicle.
If two vehicles have the same amount of power, but one weighs 10 times more than the other, well, I bet you all can figure out which vehicle manages that horsepower better
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In other words (in many istances, but not always) for the same amount of power, a lighter vehicle is preferred.
Now, granted that all these aspects influence a vehicle, and horsepower is not the only aspect that's important, if you have the same exact vehicle, same weight and everything, in 99% of the cases the one with more horsepower will be better than the other one.
@ Liquid Li0n: he said: "do a lot of drag-racing trials in GT3" not "do a lot of drag-racing trials in real life"
EDIT: Also, for a given vehicle (all other aspects fixed) what determines its acceleration and top speed is the gear ratios. So, DevilGTx, that's probably/most likely why the same two vehicles, with the same amount of horsepower, if set with different gear ratios can outperform each others in term of better acceleration (in one case) or better top speed (in the other case).
The Wizard.