umm...unless you dont have a job or any source of income you might wanna ignore shhh_burn. i have the AEM CAI and i love it, but i never dyno'd. i know from dynos that this intake gets 20.7 hp for the RSX-S and i think about 9 ft. lbs. of torque. but the K20 is a pretty damn good engine. id expect around 12 hp and maybe 6 ft.lbs of torque...and if anybody has corrections on that, feel free.
also, re: the ecu, i dont think you have to do anything to it, but i heard theres a fuse you can disconnect for 2 minutes and put back in and it will recalibrate itself...but i dont remember which one it is
so maybe somebody else can fill that in