Just to let you know where I am from, I spent a lot of time mapping and tweaking the PD130 in my Passat estate and eventually fitted a BV43 to it that made around 210 bhp and 460Nm of torque . That was running 1.8 bar of boost. It ran a fastest time of 14.9 s at 93mph at santa pod. Here is a video of a slow run against an S2000. Poor track conditions as you can see the black clouds they had only just reopened the track after it had rained, and there was about a 20 mph head wind. Still a lot quicker than the s2000 that you can hear revving away.
I have seen many dyno plots for cars over the years so when I saw your figures a few things jumped out at me.
For a FWD car the transmission losses are daft 35.7 bhp is very nearly 20% loss which is the kind of figure you would get on a quattro car. No FWD car has transmission losses like that, it's typically somewhere between 11 and 14% .
Assuming 13% loss with 148.9 bhp at the wheels that would be 148.9 / 0.87 = 171.1 bhp uncorrected.
This brings us to the second big issue the amount of bhp you gain when it is corrected.
It goes from 184.6 to 196.5 bhp an increase of nearly 12bhp ????? .
I have never seen that kind of gain on such a low power car. sure if the car has 5-600 bhp you might see that kind of correction depending on the temperature. But the temperature was only 23.9 degrees and the atmospheric pressure fairly standard at 1005mb.
The correction factor used was DIN 70020
http://www.scielo.br/pdf/jbsmse/v25n3/a10v25n3.pdf
P0 and T0 are fixed values defined as P0= 1013.25mBar and T0 is 293K which is 20 degrees C.
So if the atmospheric pressure was 1013.25 mBar and the temperature was 20 degrees the correction factor would be 1. The atmospheric pressure and temperature weren't that far off this.
Putting in the values from the results pressure at 1005.5 mBar and 23.9 degrees
correction factor = 1005.5 / 1013.25 x square root (293 /297 ) that works out to 0.9923 x 0.9932 =0.9855
applying that correction factor to the calculated value that you have 184.6 bhp
184.6 / 0.9855 = 187.4 bhp corrected which is nowhere near 195 bhp
I thought it was funny the intake temperature of 56 degrees was mentioned. so putting that in the formula
correction factor = 1005.5/1013.25 x square root (293/329 ) that works out to 0.9923 x 0.9437 = 0.9364
applying that correction factor to the calculated value that you have 184.6 bhp
184.6 / 0.9364 = 197.1 pretty close to the 196.5 bhp that is what is calculated.
I have never seen anybody use the intake temperature in the engine itself to calculate a correction factor, Thats completely daft . No wonder it's added so much power as it's basically assuming your car was running in the hottest desert on earth.
So taking the more sensible 13% transmission loss figure of 171.1 bhp and applying a more realistic correction factor 171.1 / 0.9855 = 173.6 bhp
so around 175 bhp which is where most phase 1 maps end up with completely standard hardware.
Your tuner hasn't found some magical way of extracting more power from this engine than anybody else, he just fiddles the dyno results.