Does it really matter? InMotionUSA is the best in my opinion hands down. We'll just start back and forth and everybody will come up with excuses why their not faster yet. Some like dyno queens and some like timeslips. It's a personal preference. So far a dyno tune from anybody else has not beat a flash tune from InMotion at the track. I'm not even the fastest with a flash tune. MD has done 11.5's off spray and 10.7's on spray all on a flash tunes from InMotion. My mods are posted all over this site. Still only took a single NW intake, ASP 178 pulley, Hoosiers, and InMotion tune get me in the 11's in the highest DA so far.
I've said it before, my tune is specific to the mods that Rob tested for it. Mix and Match and results have not been the same.