The 440 will make a bunch more TQ no doubt about it. Lots of stuff can play into witch one will ET faster though. Would the 360 be allowed to weigh less? The fact is they do weigh significantly less and even if they are weighted to weigh the same you may be able to get the 360 to hook up better because you could put the extra weight over the rear wheels instead of over the front. On the other hand the 440 "should" have a broader flatter TQ band and recover better between gear changes, of course if they are both set up to take advantage of their own power band then 500 hp is 500 hp.