After a quick glance here is a link to a guy who runs his own dyno at this bike shop, and his explanation of why bikes, cars, etc. typically dyno higher in the 1:1 gear.
http://www.bishopsperformance.com/dynoinfo.htm
Again, there are no absolutes and there are a lot of things that can change this with some consistent exceptions (older Mitsu Evo's often dyno better in third than in their 1:1 fourth gear for example). But, more often than not, a car will dyno lower in any gear lower than the 1:1 ratio we are talking about here.
I found two examples on the internet, using cars which I know typically dyno better in third, fourth, or fifth. In the first, here are some guys on a MB forum talking about their C63 Mercedes dynoing better in fifth (which is their 1:1 gear) than in the lower fourth gear (so long as the top speed limiter is removed of course, a C63 would bump into the limiter on a fifth gear dyno run otherwise)
http://www.mbworld.org/forums/c63-am...results-2.html
........and here are some Evo guys talking about how their cars dyno better in third than in fourth even though fourth is their 1:1 gear.
http://www.socalevo.net/forum/index.php?topic=86304.0
However, as I said earlier, the Mitsubishi example is more often the exception than the rule. Most cars, bikes, etc., dyno best in the 1:1 gear.