No, its because tuning N/A motors is generally not worth the effort.
I think in general that's correct, but that doesn't mean there is no value to it. Removing emissions items seems to be a pretty common request, and it is very difficult and expensive (at least for the R32) to find a premade tune that will get rid of things like SAI and Rear O2.
The main reason I'm learning all of this is because I could not find an R32 tune with emissions delete that was in my budget. I'm designing a custom exhaust with vacuum actuated cutouts in it. When they loose vaccum (WOT) the car will essentially be straight piped. No cats, no resonator, no muffler. But to do this I need to get rid of the rear O2. Figured I might as well get rid of SAI while im at it because it's broken.
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