Where there is a differential, very slightly more than not, like compared to a motorcycle drive.
a question : as a general rule would the hp drop to the drive wheels usually be less with front wheel drive than it is with rear wheel drive
Front and rear drives both have them in cars. Normally about the same. But viscosity maters so a 90weight oil which is most always in the rear, would be very slightly more than a lower weight in the front, if it has that.
All this gearing has fluid/oil. Squishing that around creates heat. The more heat, the more energy lost.
The more wet gears you turn the more heat created. For example, even when a 4WD differencial is un-powered, it still turns, locked to the wheels. and so creates some heat.
Dry belts even make heat, but very-very little, mostly though friction and less so squishing air about.