This doesn't appear to be a popular modification on here as at face value you get much more bang for your money with a remap.
But for those interested in a better throttle response and a more free revving engine while having warranty intact at least on paper, I can say I really am enjoying this modification.
Not very scientific but some indication, but in 6th completely off the throttle at 2000rpm, spool up time to full boost seems to be practically halved from a lethargic ~4s to an acceptable ~2s. Not that I drive like that, it's just a measure for the change that happened, already on the throttle part load in a lower gear and the engine is genuinely enjoyable now as soon as you step on it and Cupra engine throttle mode suits it really well now.
Subjectively when driving in a sporty fashion, the turbo lag is no longer disturbing me and for me really hightened the total driving enjoyment of my manual car. With DSG and depending on your driving style, you might not notice it at all...