Once the wheels lock/skid then no more braking effort can be read on the meters, however if you put two or three passengers in the same vehicle , then that hand brake reading would be higher, so in effect a higher % brake reading of efficiency.
So arguably if a braking system can lock the wheels of a 1 tonne car, if the same braking system could lock the wheels on a much heavy car then a higher brake meter reading would show.
However if the weight of the heavy vehicle is entered into the efficiency highest reading before locking/skidding the wheels then % would change also.
Obviously the servo operation is important, however I was taught at college that all the servo does is reduce pedal effort, so a strong man pressing the brake pedal could stop the car with no servo as well as a weak man with a servo.