In all fairness he did say "
and a tune from HansO and gained 31hp and 40tq". Stock in good condition and state of tune with correct settings of TPS and everything else the R3 was reported to provide approx. 120 RWHP and with a high performance filter, collector and cat free muffler and Hanso tune tweaked to suit MAY give 140-145 RWHP. If Dain's claimed modded bike was subpar to start with and only giving 110RWHP before mods and correct tuning due to old clogged filter, incorrect adjustment, damaged cats etc it is possible to get the 31 RWHP gains claimed though I have not explored the torque results and it would need clarification of the units referred to.
The gist of my post is ALL facts and figures must be provided and considered before making final judgement. ALL dyno figures can provide is an indication of improvement from one state of tune to another on a specific dyno run at the same conditions with the same bike.
The dyno' condition, design and / or operator may cause more issues in the accuracy of the results.
ALL dyno figures are really only an indication and especially if only reflecting wide open throttle (WOT) in a particular gear and do not necessarily reflect accurately how that is expressed in real road use and are often incomparable to other dyno's/tuner's results beyond broad comparison. Figures for boasting and wild claims are just that and are simply an indication of potential capability in a specific WOT scenario. A skilled rider on an underpowered bike will trounce a 'Dyno King' bike with average rider every day every time. 90% of the time the owner/rider never uses WOT throttle performance correctly or to its potential so it is largely just a wank factor for most including me - Just Sayin

I would much rather have a Lush or similar expert performed tune with a lower claimed figure EVERY DAY, EVERY TIME, than a set of higher figures on a less skilled operators dyno.
Without judgement I would also prefer a complete crafted system with header and muffler to suit from Viking than a Dain muffler can replacement on a stock header with flex tube connector and cover plate but that is what is choice and different values are - different.