15-25 HP gains have been seen with an aftermarket tune only by someone that knows the program. I had my 05 GTO done while on a Dyno and what a difference it made.
Exhaust, ported Throttle body, CAI all come into play too. The Trans computer can be tuned also if vehicle is equipped with one. They can make it shift smoothly around town and then an altogether different profile while under wide open throttle.
The program used on my GTO was HP Tuners. I had it at a professional tuner.