I have three known good values for VW IT prepped cars.
All are HT engines. I can take them to the same place that dynoes our SM. I have very good confidence in the Dynojet numbers from this shop.
All are pretty high end builds, gapless rings, 003-5 PTW , decked @016,nice free cranks, 3-4* late cam, anti reversion exhaust,low control pressure,slow water pump.

I can CC these engines, check the cam to verify the numbers, etc .
I am sure that they all will pull within 3hp of each other and around 117 whp@ 6200. (Based on the 1.6 SM @ 114@ 6800.)

Many of the old builds were way over on compression
Many have/had a Brazilian cam
Most of the heads are undersize at this point in their life...
These 2/3 points are good for maybe 8hp, above the 116-120 .
This would move the values well over the 25%.