Honda tuning is in no way comparable to BMW tuning.. sadly (in terms of gains at least)
22hp from a chip is laughable. If you know its making 22hp more, then you have already dyno'ed it. If you had dyno'ed it, then you would have posted a graph, so at least it would lend SOME credibility.
I understand the rationale, BMWs since VANOS have had variable cam timing, now we are adding variable lift with Valvetronic. So in theory we are given something new to work with. However, BMW already has extracted 30hp out of the same 3L of the E46 with this new technology, so saying there is 22hp more in there is a bit of a stretch.
BMW NA tuning history has shown that, with each new motor and tech, there is LESS room for gains with software.