Below my opinions copy/pasted from another thread.
Finally remus exhaust and tune installed. Both done at same time to my 30i.
Remus is just great. First 100km it had bit drone, but like any exhaust it needed running in and drone is almost gone. Sound is just about right. Sound is still quite quiet at low speeds and turns raspier and raw on high rpm. Just bit of drone pushing from 1500rpm.
Tune. First you need to understand that overall gain on naturally aspirated engine cant be anything like tune on turbo engine. Tune on turbo engine usually gains more torque from very low rpm when na engine can gain mostly on high rpm. Tune was still worth but just need to understand what you can get. Low rpm feels just same, but maybe bit smoother. 4k to 6k rpm heels about same but past 6k to 7k there is gain when before tune it felt bit flat. I guess tune uses safety margins on ignition and cam timing. In western europe we have just premium gasoline so maybe there is safety margins for lower quality gas. Maybe I am wrong also
All in all exhaust and tune made car heel better. I have straight road near me where is traffic sing after intersection (on closed road...

) which has been my acceleration marker many cars and bikes during 20 years time. Before tune and exhaust z4 got 179kmh and after 188kmh, so gain have to be something. To compare few that I remember, fiat punto 75hp 125kmh, bmw 520d 155kmh, jag xj 3.0d 170kmh and more than ecu tuned 331hp subaru forester 180kmh. Quite surprised it was faster than that forester. Maybe z4 has less accurate speedo also. Tuned forester was real beast at certain speeds, but I guess drivetrain loss and wind resistance were much greater at higher speeds.