Okay, ill make it clear for you..
basically what you are paying for is
1) A cheap resistor. A true tunning company makes whole systems for ECU management like Greddy Emanage and Hondata, just for some reference. Those took them almost months/years to manufacture not to mention the amount of dynos and money invested, and that for specific cars, with specific models for specific ECUs for specific year of manufacture.
2) Acc. to their install, you have to splice it between your AIT and ECU, and supposedly it tricks your ECU to think that the air coming in through the filter is colder than it is. Highly dangerous for your engine to make the ECU believe in false numbers, can cause serious engine damage.
3) Apparently, they made a chip for every make, model and year of manufactured cars?!?! Doesn't that seem fishy to you?
4) If tunning to 60hp with just a chip with $70 was so true, don't you think you would see more and more people go with this route? rather than spend thousands to go turbo or supercharged? or engine swap?
5) If you want a true tune, you would need to get some engine parts(headers, catback, intake, turbo?) then get a piggyback or reflash your ECU, we have a sponsor here with a piggyback I believe RRM.
6) Its just plain bullshit.