The car main bus voltage will haze zippo difference on BHP if it varies from around 11v to 15v...
As others pointed out losses in the power train will result in a wheel driven dyno, if set up correctly reporting a 10% to 15% loss in rear wheel bhp over crank reported bhp which the manufacturer states as when he runs it, it’s in a test cell with no air con, alternator or other items dragging the power back, let alone, clutch, gearbox, prop shaft, rear diff and wheels.
261 bhp to 234 bhp is 10.5% so you are perfectly normal...
As others say give the long history of people trying to find a quick fix for instant bhp on this normally aspirated car indicates 20bhp is all you can hope for with a simple remap..
Generally exhaust systems for many years have not been shown to be that restrictive, people confuse noise and vibration from re worked exhausts as speed..aka Yamaha FS1E for those that can remember those with a painful tin can exhaust...