I would guess it would be something to do with the SAE J1349 dyno testing that is used to officially give the SAE Engine HP/TQ numbers. Remember, the current numbers are expected numbers, but until they release the Certified numbers, we don't know what it will really put down. I think the G8 GXP put down 15hp/15tq more than they expected.
I would think it would have to do with Intake / ECU / Exhaust differences .. add them up and the engine may not be quite as efficient as the same setup in the vette ..
http://www.sae.org/certifiedpower/details.htm
Crowley