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Assuming conservatively a 15% drivetrain loss, the 2nd gen should dyno at 238*.85 = 202 whp. If you can extract the same power per liter from the 2.4 as from the 2.0, the 2.4 should be rated at 246 hp or 209 whp. My suspicion is that 246 is too close to 2.0L Supra's 255 so the engine got detuned to 238. With a header I would not be surprised to see 220-230 whp, add flex fuel and get to 240 whp.
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