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OK- I am going to throw some numbers out my butt here, but look at it this way:
It is reputed to provide 30 hp and 100 ft lb torque.
Lets say for the sake of argument it gives ya 15 and 50, respectively.
It costs you about $2.00 and a little bit of time to install.
That is about $.13 per hp and $.04 per ft lb torque.
If you get a chip or tuner providing you with 100 hp and 200 ft lb torque, but it costs you $300.00, it works out to:
$3.00 per hp and $1.50 per ft lb torque.
Don't figure any cost to your time, because from what I have read and experienced, it takes longer to install a chip than it does to fabricate and install the 10k.
Does it give you more power over a chip? No.
But you will not get more bang for your buck with any other mod.
Note: I doubt you'd reap the full benefits of this mod without an opened up air filter system and opened up exhaust.