The equation is reference to a static formula used to quantify horsepower in relation to torque. The reason why two tunes with identical torque can and most often due have different power output is because the characteristics of the respective tunes have different peak horsepower. For example, tune A may achieve its peak horsepower at 4700 rpm while tune B doesn't achieve it's peak output until 5400 rpm. This is the value that a tuner can deliver in terms of creating a time that meets the driver's requirements. In addition, a tuner can and often puts covenants, restrictive code, etc to create the optimal balance they are looking to achieve. If you read my note gain, that is exactly what I said.
The custom tune we created for my M3 has very high torque with governed peak horsepower. The reason for this is the same used by Dinan actually. The stress load put on the cars drivetrain and other core parts could not handle the power load over long durations. This would lead to material car damage and a shortened life of parts.
You can't simply add 25% more power to a car like this and not be expected to reengineer the drive train. So if two tunes quote te same torque and their horsepower is programmed to peak at the same rpm, the output will be the same. But the reason there re so many different tune options is that people needs tunes for different purposes and designing the correct power flow at the right rpm band is what makes the difference.
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