I remember the old CAA flight tests saying that the aeroplane should face cross wind for engine run up unless the wind strength made parking X wind hazardous ( in which case run up should be into wind).
Can't say anyone ever explained why.
I think the gist of it was they were trying to do a
static power
test.
For a given RPM, into wind, the blade angle of attack would be lower, so the blade drag would be lower, and the engine would appear to have more excess power. Conversely for a tailwind. Crosswind, you could hope to eliminate the effect.
If I was taught correctly, then the pre-take-off power check is different, you want to predict what revs you can get during take-off, which is ideally into wind.
I am not an expert on this, so I am happy to be enlightened.