But regarding the question of which tuners guarantee to deliver more meaningful/better software than a well-designed power box, unfortunately, this doesn't help us at all

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Hi,
A power box can never be specifically tuned for a particular car because there are always tolerances in the engines, and every mass-produced engine reacts slightly differently to performance enhancements.
Therefore, you have to drive the car, adjust settings, test, drive again, etc., until it's right

, and thus make fine adjustments – only then is the software specifically tuned for that particular car. Everything else are mass-produced chips that are only roughly adjusted.
So, my tuner assured me that he can achieve a much better and more precise result if he modifies the original engine control unit (ECU).
Regards,
DJ.