I'm not sure if you've seen the hype train around it. Or if you've seen how much crap I caught from Adam and some of his staunch X37 supporters... I've been insulted for speaking on the X37. It is very much touted as a 300whp - 320whp capable system. While the average numbers are addressed, the big numbers are what the marketing of the X37 stress the most and for that "90%" it's unrealistic. The marketing tactics are aimed to entice, but unfair by placing the emphasis on those bigger numbers. It's campaign is designed so that when a person buys, in the back of their mind they believe that they are getting something more capable than what it really is. My aim has always been to intercept the lie from both Pumaspeed and Tune+. Yes, you've seen a 3XXwhp dyno from a guy in South Africa who barely posts, and a 298whp vDyno. But, we've also seen a X37 with meth, and E30 (IIRC) see 280-something on a dyno video, which is the truth. Anyone would be hard-pressed to see 300whp on this turbo, especially if they're concerned about the safety and reliability of their car. In short, yes, Tune+, Pumaspeed and their most aggressive supporters do claim that the X37 is a 300whp "capable" turbo.
As far as your reasoning for the supporting mods being a moot point, I can understand and accept where you're coming from, but since DHMs Kit comes with a downpipe, BOV, and wastegate, I'll have to agree to disagree.
If someone is warranty conscience but still wants a little more and will accept the risk, then this is the turbo for them. However, they need to be aware of what they're actually getting. If someone doesn't mind asking if they should go X37 or DHM, they're probably not too worried about a warranty though. I believe that between the two systems it's a question of money spent, possible growth, safety, and reliability. If you were to say you want all of those things, without doubt, DHM takes it 3/4.
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