The @ the wheels figure is an IN DYNO at the wheel figure not a road wheel figure.
The wheel (tyre actually if you want to be pedantic) is not only being pinched in between two rollers, you are also doubling it's normal contact patch which again increases drag.
All I can say is, using the thing day in, day out, lots of standard cars make standard figures.
However there are a noticeable few models which also make consistent high and conversely low figures.
Get a group of those cars together and suddenly the dyno is reading high (or low) when in actual fact manufacturers (I guess) have fudged the figures to fit their own agendas....
Ones of the top of my head for eg.. Focus RS generally reads high, whereas Pug 205 GTI 's read low..