Here's a silly example...
A. Assume no tire slip.
B. Assume same size, non-vented brake rotors front and rear. And they weigh 50lbs each
C. Assume no brake pads (keeping it simple for this example)
Run the car at a dragstrip, with the front rotors removed, but the rears installed. Run the car again with the front rotors installed, but the rears removed. What do you get? The same exact timeslip.
Put the same car on a static dyno, same two scenarios, and the HP numbers will show the exactly same regardless of where the rotors are mounted, just like the dragstrip confirmed. Just like the real world.
Put the same car on an inertia dyno, same two scenarios, and the HP numbers will show higher with the rotors on the front, and lower when they are installed on the back. Funny, since the car ran the same 1/4 mile time.
The point is, inertia dyno's can be deceptive, especially to those young men that think installing a lighter wheel produces more power because the inertia dyno said so. They gained acceleration, not power. They reduced inertial losses, not drivetrain losses.