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TF cannot be directly compared, just like how HP can't for a vehicles engine.

If the same company, or even two different companies, use an identical third party 400HP rated engine for their truck, both will be just as fast as each other, correct?

Not necessarily. Why? A few examples.

Either truck could have:
Added a turbocharger,
A more efficient drivetrain,
Tires with stronger grip,
Better tuned suspension,
Superior aerodynamics,
Less overall weight,
A better driver,
Etc.

The initial engine HP rating didn't take this into account, much like how the TF rating of a GPU leaves many things out.

If truck A has all these things, and truck B doesn't, truck A is going to leave truck B in the dust.

Truck B may even cost about the same as truck A, because truck B might come with a luxury interior, which won't make it faster, but offers a useful non HP related perk, which is part of the overall experience.