I have just started learning game dev. I do not know what the AAA Devs actually do. They can just do some research. But if it was upto me, I would identify several factors like acceleration, top speed, breaking, how well it turns.
Then I would give an importance level to these, like acceleration is 5, breaking is 2, top speed is 6.
Then I would add them up in a formula like
Weightage*stat = final rating.
Eg. The Ferrari has 90/100 acceleration, 75/100 breaking
Then the final rating would be 0.9×5 + .85×2 = 5.2
If you want to know how they would get the number 90/100 for acceleration, that is research.
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