The rating is input torque as delivered from the engine. Our Getrag has a "manufacturer rating" of 155Lb-Ft. That said, it's the same gearbox that is used in the
JCW and GP, and those have more than that. Beyond that, some tuners extract relatively big torque numbers from the engine, north of 300Lb-Ft, without grenading the gearbox. I run my Cooper S at 270Lb-Ft at the crank with the stock gearbox at and have 64k miles on it, with no weirdness.