Bastard #3 here
tGA,
If the current subtractor is so far off how is the you currently hold at least 3 track records?
you might remember that his biggest gripe was with ITS, ITR where HP numbers and weight are much higher, exagerating the FWD tire-killing effect.
that said - sometimes the formula as is works, and no formual can account for the amount of time, effort, and talent that "tGA" and many others have invested in their car and driving. lap times show this. they also show when simillarly well driven, prepared, and researched cars can't keep up, if only over the long haul.
as Jeff points out, FWD is not the only reason that a fast-lap car is not a race-winner, but it is one that can be observed from afar and without bias. Where things such as brakes and aero are more make/model specific, FWD adds significantly to the demand placed upon the front tires no matter what car we are specifically referring to. physics is physics.
more weight = more work for the tires
more HP = more work for the tires
cornering = more work for the tires
braking = more work for the tires
braking and cornering loads are highest on the front tires for all cars
weight tends to go to the same end as the engine, usually the front
power loads are on the driven wheels
so FWD has to place ALL of these loads on ONE set of tires
FWD also has more of the % of total weight on a single axle, the front. if you look at axle weight/hp of a FWD car vs a RWD car, it's off by 20-30%. add to that that the tires with all of that extra weight on the FWD car are doing nearly ALL of the work, where on the RWD car they share quite a bit more of the labor.
FWD easts front tires in a rate that is roughly proportional to HP and Weight. THAT is a fact. the question is what is the fair handicap to assess, and at what level?