GIAC will be releasing an ECU flash soon, here are a few dyno plots done on a Mustang Dyno, which is more conservative in comparison to most DJ's. Another M3 with an Exhaust, made 320whp, not pictured in these plots though. The 328 baseline is from the same bonestock car before the ECU flash and Filter.
EDIT: These dyno's are SAE
Stock Baseline, vs. GIAC Flash with VFE Air Filter.
Here's my car with the GIAC Flash/VFE Filter, as well as the Pulley and Xpipe compared to the other car, not the best comparison as they were taken weeks apart, regardless some healthy gains over the powerband.
After the GIAC Flash, the throttle response was improved, speed limiter is removed as well. It should be available at GIAC dealers soon, based on my results vs. other cars, I'd highly recommend it!