My guess is that software modification will come into play as we see more people upgrading intakes, exhausts, etc. to get the most out of their modifications. There will probably be a slim margin of improvement in power/tq with software alone, but not nearly as much as with the 135i/335i.
The biggest improvement I could see for software alone is to increase fuel mapped in 1st gear from a dig for DCT owners and a more snappy sport+ response.
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