Yes, but the important factor is how much of that BTU is converted into mechanical energy on the way to its final rest as waste heat. The fact remains that the reformer-fuel-cell-electric-motor cycle is far more efficient at doing so than either gasoline OR diesel engines. THAT is the reason that all the major car manufacturers are spending multiple millions of dollars on research to develop fuel cell cars. Do you REALLY think that all the folks at Ford, Daimler-Chrysler, Toyota, Honda, etc., etc. are really that stupid.