I've had a small poke around regarding vehicles and the only thing I've been able to find is about aircraft having to fly in hot & high or cold & high conditions (and that's more about how much lift they can generate rather than the power of the engine).
Internal combustion engines and driveshafts are really bad for energy transfer, so I'm guessing that any potential power loss wouldn't be that noticeable.
I don't think a vehicle would suffer enough loss in power at high altitudes to be worth making game rules for but then I've never had to run a vehicle at high altitudes so again, I'm really just guessing.
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