Hi Felix,
a) It's conceivable (at least with the newer, system-programmable engine control units), but I don't believe that manufacturers perform dyno tests on every vehicle.
In older vehicles, the greatest potential for tuning improvements lay in the uniformity and universality of the engine control maps, which were designed to work across a wide range of conditions, from Siberia to the Sahara, and with all types of fuel.
I suspect that the tuners are reading the ECUs to ensure they are using the correct data for the configuration.
b) If individual adjustments are indeed necessary, the engine control unit (ECU) may need to be tuned to the engine. I don't think a new ECU is necessary.
c) Yes, see b).
d) No, that would be disastrous. Disconnecting the battery every time would lead to

a completely different driving behavior. A possible solution would be to set the parameters to default values (via a software command) so that it works even without individual adjustments (if such a feature exists).