Decided to test it out.
Here is a V-Dyno of a 3rd and 4th gear pull.
Here are the Peak HP and Torque on the 3rd gear pull from the logs uploaded to datazap.
COBB estimates were 10% lower HP and 6% lower Torque from the V-Dyno results.
And the 4th gear pull.
COBB estimates were 4.5% lower HP and 4% lower Torque from the V-Dyno results.
Take these results with a grain of salt...it's only 2 data sets for something that has lots of variables.