You can go to
www.comptechusa.com and check out their dyno on a Type S. It does show 32hp to the wheels, however, it is mostly in the topend only. Comptech is a very reputable company, I really doubt they would lie about their hp gains. Plus, alot of Type S members that have the headers got their cars dynoed and it confirms about Comptech's claim.
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Comptech Icebox, Headers, Exhaust, Lowering Springs and Sway Bars. Mugen front grille. Inspire tailamps. MOMO Sport 18 X 7.5 +42 offset. Axxis Metal Master front/rear pad. 2 Polk/MOMO 10" subs, Orion Xtreme 500.4 amplifier and Alpine CD changer.