Oh yeah Vbox--uses Nautical miles in their calculation of horsepower for some strange reason...
The SAE J1349 only applies to testing IC engines on a dyno, or properly instrumented IC engines on acceleration runs. The corrections are for air-fuel ratio compensation. Has nothing to do with performance testing of vehicles on a track, 0-60, 1/4 mile, etc. Get a copy and you will see that clearly stated.
GPS is far more accurate than an accelerometer? i don't see how anyone can say that--just look at the frequency response. Accels are easily calibrated, how do you calibrate your GPS?