I agree. The only valid data would come from perfectly repeatable and consistent test setup.
I've thought about this for a while and don't think a dyno would be sufficient. We know that the temperature of the motor affects efficiency, and the motor temp would certainly change in a dyno, which would affect the results. I think the load would have to be something static and relatively temperature-independent. Which means we are back again to the resistor concept.
And since I was at work, I forgot to bid on those
3ohm 50w resistors (240 count) that I was watching. Ended for ~$50 + shipping. Poo. That's a whole heck of a lot cheaper than retail!!! Hopefully I'm on the ball a little better for the next one.