So I was wondering about this as well, and there are a couple of things that I'm not sure about:
1. Whether the Honda factory-reported output is at crank or at the wheels (I assume the crank)
2. How Hondata pulled those numbers (looks like it was done with a hub dyno, which bolts the front hubs up to the dyno, doing away with the wheels and tires -- therefore doing away with rolling resistance, I believe):
Having said that, if these HP and torque results were at the wheels, that's not bad... it's hard to perfectly determine what that ends up being at the crank, but you can guestimate it at 110% of WHP -- in this case, about 217HP. And when you keep in mind that the conditions were hot and muggy, and that they couldn't put the car into sport mode (if that would make a difference), those do seem to point to Acura underreporting, just like the Civic Si.
Super interesting stuff. Take everything I say with many grains of salt, however -- I'm not a wrench or an engineer, so I would defer to the experts.