I'm not expecting 16hp just from changing the exhaust and I may not even go ahead and try as the M10 is just so damn noisy that I don't know if I can live with it for a daily ride machine. If I was to retire it (the 14) from daily use and use it simply for drag fun, I'd probably do lots of other stuff too, so I guess it's a moot point. From stock, if I was to just change the filter and swap to a M10 with a PCIII, 25 extra should be no problem but a simple exhaust switch may be pushing it. Sooo, the M10 just sits there looking useless but it is a conversation piece albeit an expensive one.
From what I understand, the only way to compare machine to machine is to have both dynoed on the same dyno within a few minutes of each other to keep atmos conditions the same. Otherwise, the comparos are subject to too much variation to be of any use. Was the guy FOS? I wouldn't have a clue.

I'd rather have a bottle in front o' me than a frontal lobotomy!