There seems to be some confusion about just what an MP unit is. The Mopar Performance SMEC's were not new but DOA (warranty) units that had the ROM replaced with the MP-calibration (increased boost and altered fuel/timing curves) ROM. IIRC, there's quite a bit of info about this over on Gary Donovan's 'Dodge Garage' website. The existing ROM cannot be 'reflashed' but has to be replaced with a new, recalibrated one. Therefore, you can't identify a 'reflashed stocker' by just looking at a picture of the SMEC - they all look pretty much the same. The list price for the MP SMEC (when it was available) was $295. If you could find an NOS unit laying in some dealer's parts department and assuming you get 25% discount, you'll still pay about $220 for a 15+ year old calibration. As far as the '40 HP claim' goes, it's not far fetched at all. The TC's T2 11 psi SMEC is rated at 160 hp while the 14 psi MP SMEC claims 200 hp. With no other changes, the improvement certainly feels substantial. Remember that the MP calibration is 15+ years old and is hardly the 'ideal'. It's certainly an improvement over the stock TC unit but, if I were in the market for a T2 SMEC today, I'd choose a more up-to-date 15 psi calibration from FWDPerformance, which has a number of drivability tweaks and improvements you won't get with the Mopar Performance unit. Hope this helps.