Drivetrain losses aren't a percentage of the engine or anything -- it's a particular number (that is usually never specified by the OEM). For instance, it may take 20 horsepower to turn the transmission and propeller shaft and axle half shafts on a given model (say the Corvette for instance). 20 horsepower to turn all those components.
Now...you put in a 100hp 4-cylinder engine. It takes 20hp to turn the drivetrain, so you have 80hp left to push the car with.
Next...you swap out the 4 banger and put in a 350hp V8. It still takes 20hp to turn the drivetrain, so you have 330hp left to push the car with.
The drivetrain losses are a static number, and are not related to the engine installed. Obviously, all of the above is in very general terms.
Now...you put in a 100hp 4-cylinder engine. It takes 20hp to turn the drivetrain, so you have 80hp left to push the car with.
Next...you swap out the 4 banger and put in a 350hp V8. It still takes 20hp to turn the drivetrain, so you have 330hp left to push the car with.
The drivetrain losses are a static number, and are not related to the engine installed. Obviously, all of the above is in very general terms.