I pulled this off the Upsolute web site:
The most important development was of course the ECU (engine control unit). This device basically consist one or more small microcomputers which are responsible for the regulation of the engine. The microcomputer runs a program which is stored in a Memory (Eprom/Flash) device. The ECU is responsible for the whole engine management and controls, verifies, navigate and adjust all the important functions of the car/engine.
This all happens under consideration of the current load condition of the engine in conjunction of the RPM and environment variables (outside temp., air density, engine temp., ...). This all is possible through the information of many sensors which are capable to measure Fe. Pressure, temperature, RPM, speed and amount of air with a very high precision.
Then the ECU reads the stored values out of the predefined maps for the injection, ignition, charge pressure, lamda, ... In this way, all the time the best possible ignition timing and the optimal amount of fuel in combination with the correct charge pressure is calculated out of the maps in conjunction of all the sensor values.
All this data is optimized at the chiptuning process. That means the maps for injection (at gas cars also ignition) and charge pressure, are measured in conjunction to each other in the whole RPM band, recalculated and with a very detailed computer programing in relation to load and RPM optimized. This is happening in a way that the maximum possible power and torque is gained, while the tolerances for the long life time of the engine is still kept, and the maximum possible fuel economy is reached. Keeping all this in mind, a noticeable power increase and also a stronger torque of the engine is gained. Power and torque improvement of 20-30% at Turbo engines, and 8-12% at normal aspirated engines are realizable, which causes an high improvement for acceleration, agility and top speed The engine will be more agile and stronger, while the lifetime, and the every day use of the engine is at liable use and regular service intervals the same as at the stock setup.
The main purpose at normal gasoline cars is the regulation of the requested and maximal possible amount of injection. Since the Air/fuel ratio needs to be very exactly to let the catalytic convertor work flawless, the injected amount of fuel depends on the amount of air that is available. In addition the optimal ignition point needs to be determined, when the compressed air/fuel mixture is fired. If the ignition point is to late, the consumption will raise, if it is to early the car will start pinging. In addition the ECU has many other purposes, which will not be changed.
The second paragraph answered my questions. It seems that sensors read all the variables for temp, pressure, etc. and feed that to the ECU. It then adjusts air/fuel and ignition timing based on the sensor inputs.
So what they are doing is fine tuning the M/B setting tables stored on the EPROM. Upsolute states that the tuning is based on the country the car will be used. It would make sense then, that there would be an improvement in the mileage, but I doubt more than 10% or so.
So if we assume an average of 23 mpg stock, this would be a 2.3 mpg improvement plus another 1.2 (a guess?) or so for the K&N filters. So we are at 3.5 mpg total. That works out to about a 15% improvement.
I might as well finish this. I usually fill up once per week. My last tank of gas was $26.00 at $1.85/gal. 15% savings would be $3.90. The cost of chip upgrade and K&N filters - $490.00. That makes the payback period about 31 months. Obviously less time if gas prices keep going up.
Since I intend to keep this car 6-7 years, this makes sense to me. How about everyone else?