I believe the only mechanical difference between the 20i and the 28i are the injectors, after that its down to the ECU mapping. One Tnuing specialist was telling me that he believed the injectors in the 20i limit the engine's potential to around 220 - 225 BHP. He also went on to say that BMW have taken precautions to make re mapping much more difficult. In his opinion, the extra effort required to develop re mapped software, together with the limited market whilst the oldest 20i s Drive's are still within manufacturer warranty periods, means tuning options will be few and far between ( or expensive ie ACS expensive ) until around 2015.