well everyone will have their own views on how an ecu works, it is recommended that you reset your ecu pretty much after any motor work aftermarket install. I worked as an installer at a race shop and i personally reseted the ecu's unless the owner asked not to. The reason that i learned is that the ecu re-initializes itself and finds what the car is now doing and is capable of, so when changing any configuration, you want to do that, picture having a computer and chaning like a video card, but you don't change the driver, it might still work right, but not as efficient. okay that's a real bad example, and a lot will agree that it is, but it is not absolutely necessary, but hey why now, as for will you see a gain, i don't think so personally, but it's about doing the procedure correctly.

as for how to do it, many people pull the fuse from the fuse box under the hood next to the battery, but i found that that does not work so well, the most efficient way to do it, is to unplug the negative terminal from the battery for approx. 3 minutes, and replug back in, if you do pull from the fuse box, it is the same one as the "hazzards", hope that helped.