Havent read too much of the above replies here but heres my input...
Yes, the tests are done on a rolling road, etc etc. BUT the rolling road is set up with drag factors to simulate rolling and wind resistance. These drag factors, often supplied by the manufacturer, are obtained by running a "production" vehicle in neutral on a level test track at some speed then measuring the distance it rolls to a stop. Several runs back and forth etc ensure "accurate" factors are generated.
This is where the selected vehicle, tyres (e.g. obscure eu base model with eco variant skinny tyres), taped up gaps etc etc sneek into the equation.
Thats my understanding.
Edited by brum on 23/06/2015 at 00:49
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