Hold the phone here. SAE is a universal correction factor for standardization. Smoothing is un-related but smooths the curves SAE and Smoothing are different things.
The following article explains the SAE standard for a dyno and why it is used for standardization. There is also other standards that can be used but SAE is one way of making the data across the country mean something.
http://www.land-and-sea.com/dyno-tech-talk/corrected-horsepower.htm
"SAE is SAE."
No, not always. All of the air density,weather and run condition etc. can be factored in, but the applied algorithms and configuration files for the drum mass (drum and brake mass on load cell models) can make a difference on the output numbers.
One example: If the drum on a dyno weighs only 500 pounds but the algorithms and configuration file for that dyno are based on a 600 pound drum, the HP and TQ numbers will read high. An average build can look like a hero when spinning up a drum that has lighter actual weight vs. stated weight. The 500/600 numbers are rounded and broadened. But, a few small algorithm numbers erring to the wrong (or right) direction can make a big difference on output.
Dyno manufacturers obviously configure their dynos and software to display what they think is "right"...i.e. their dyno is accurate and should be the standard. It's no big secret that what a manufacturer thought was right during the making of their early dynos and what they think is right for today's dynos could very well be different.
Another area that software design can make outputs show different is in AFR sensing devices.
When using a test gas for the purpose of O2 sensor calibration checks, the displayed AFR of system A vs. system B can be off 2 to 3 tenths (or more) when two identical sensors are in the same test manifold receiving the same gas. When sensor leads are switched to from sys A to sys B, the offset remains with the software... meaning if sys A read low before it will read low again even when connected to the sensor that read higher moments ago.
Each manufacturer makes inputs to the software to display what they think is right, but devices (including Dynos) from one manufacturer to another...or from the same manufacturer but from a different era can read differently...even when "SAE" is used as a correction factor