It depends on who's doing the tuning.
A tune makes a significant improvement on an L99 A6 if done correctly. You can increase shift speed, change shift rpms, adjust torque managment, etc. I got my L99 A6 dyno tuned right after purchasing it.
I made around 25 - 30 ft lb of Torque in the 3000 - 5000 rpm range (right where you need it) with my tune.
I went to the track and ran 12.9 @ 109 mph (tune only). That same day there was another L99 A6 at the track and he was running about .5 sec slower than me. He also had an aftermarket intake (popular brand) and was using hand held tuner (popular hand held tuner).
So I say get your car tuned, but make sure the tuner is highly skilled and knows what he's doing.
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