I used emaps for my 320d. Being a turbo the gains were very impressive, along with a smoother/quieter engine on tickover and 2-3mpg gains if I didn't use the new power.
CNL in Rugby remapped my E36 323i. The engine is now super smooth on tickover (now only 400rpm!), has a smoother throttle response and more linear power delivery below 4,500rpm (but no seat of the pants difference in power). However, at 4,500rpm the car now feels as if it has a new lease of life and if far more eager to get to the redline, whereas before you would get bored by 5,000rpm. Fuel economy is about 3mpg better, even though it is now driven with more vigour!
I don't really care about maximum bhp gains from the remap on a car. It is the improved driveability and enjoyment that it can release from a N/A engine. Colin at CNL said that my 323 would gain about 18hp - he wasn't talking about the peak output (which might be only a few horses), but at certain points in the rev range there will be gains of about 18hp. It certainly feels like it above 4,500 - (maximum power in the standard car is at 4,800).
CNL are quite open about the fact that they buy the maps from a company in Germany, which if I recall is run by ex bmw factory engineers, where a series of like engined models are rolling roaded and a near optimum average map is produced from the results.
Vehicle manufacturers are known to alter their own maps - Whilst working at Volvo I can recall the XC90 D5 having 2 engine and gearbox software updates added retrospectively to delivered cars to improve the engines response within the first 9 months of the car being launched. In Sweden Volvo will honour your manufacturer warranty even if the car has been remapped by Rica!