Am I missing something here (apart from the fact that this thread started off from an Eire not NI query) - what's all this about secondary brakes and emergency brakes etc.?
Without going to read the actual words in the manual (UK or Eire), the test is a test as a parking brake only and the sole reason I can see for the use of rollers/decelerometers is that the wording/procedure has been chosen to recognise that most test stations do not have a suitable (calibrated!) ramp on which to carry out a static holding test.
The use of the word 'efficiency' in relation to a brake performance test is a bit of a misnomer, too, but that's another matter.
Parking brake balance is irrelevant with a transmission brake - and that is specifically recognised in the Irish manual.