Playing with numbers....
Bone stock L28e makes a devastating 48 Hp per liter.
Installing a Braap head, header and exhuast, re-tuning the L-Jet, while retaining the stock cam/stock intake, nets you loosely 68Hp/liter... for a 40% gain. Not bad. I've seen these very results time and again from a Braap head. Further, the LJet is still manageable becuase the torque curve, while higher, still has the same overall shape. The exception is at the top, where the 'brick wall' is now more defined. The intake manifold is done. 200hp is approaching the limit on an untouched OE EFI manifold.
For Rebello's hot street engines, again loosely speaking, 98+Hp/L is the norm... for an *additional* gain of 44%. This is with a serious cam, peekier, noisier, and harder on the valvtrain, coupled with a real induction system, and turning more RPM. This is a fairly nasty motor, whereas the first 40% feels like a refinement of stock... broad power and silky smooth.
Yeasterday I was talking to Rebello about a specific cam, and coincidentally, Dave had just finished up dyno testing a Braap head. I'm not at liberty to disclose the numbers but lets just say I commited to one about 5 minutes after I got off the phone. Which leads to.... In the end, its *still* about the head. The induction/exhaust and cam is what make it work. Its the woman that makes the dress, not the contrary.
Keeping it in perspective... at a whopping 48hp/L, almost anything has the pontential to improve the power.
What an aftermarket intake manifold will normally do for an L-series is allow the engine to breath at higher rpm. RPM is where HP lives. And if its a good manifold, it won't cost you much bottom end grunt... *that's* the tricky part.