To be completly honest with you i dont know. But from my dyno sheets bearing in mind that they were done on differenet dyno's probably using different settings this is what i saw.
When i was 100% standard it rated on average bout 101kw ATW this was in shoot out mode (i got a max of 103kw

and a min of 98kw

- did 10 runs all up).
When i got the car unichipped the dyno that was done which is when the car was standard except for the muffler it rated 99kw ATW for the standard plotting. Now i wasnt there when this was done so i dont know how many runs where done, if i actually achieved higher with other runs done and this plotting was put to show that i got larger gains from the unichip (but the guy seemed really honest so i dont think this is the case) So in actual fact i have no averages to show you other than this rating.
Now these were 2 different dyno's under different temps as the first was a 35 degree day and the second was done at night. The first was in shootout mode and the other wasnt so that is also a difference. But as you can see the results were pretty close. People can make up their own minds im not out to convince anyone one way or the other.
BUT
To combat the problem that every1 kept saying that you loose power this is what i had done. The exhaust place extended my piping as the inlet for the muffler was a bit lower and more in the middle than the standard inlet with a pipe which was 1/8 of an inch smaller than the main piping and also the silencer is there as well which can be closed slightly or even completly to create back pressure. Obviously not as much or maybe to much over the standard one but this is simply what i did.
So what is my conclusion. If i lost power i didnt notice it. Maybe i did, maybe i didnt or maybe what i had done helped i dont knw. I really dont have conclusive tests which show on the same dyno on the same day under the approximate same conditions a plot before the muffler and after putting the muffler on.
Thats my honest opinion.
I will post a few pics when i get home tonight.
Cheers
Bill