ebay item

i came across this item on ebay and wandered what anybody here had to say about it? TDI PD Diesel Tuning Chip Seat Cordoba Leon Ibiza VW +35BHP-70NM Torque.Faster 0-60 etc, more mpg etc. The sellers feedback is 98% positive but for the price of around £25 i'm a bit dubious about it...